Andrea and Virgil have 2 qualifying children who are in their first and second years of college respectively. Child 1 has paid tuition and fees od $10,000. Child 2 has paid tuition and fees of $4,000. What is the maximum amount of American Opportunity Credit they can take this year assuming they have a tax liability of $3,000? $0 $3,000 $2,000 $5,000