Bernadette, a longtime client of yours, is an architect and president of the local Rotary chapter. To keep up-to-date with the latest developments in her profession, she attends continuing education seminars offered by the architecture school at State University. During 2018, Bernadette spends $2,000 on course tuition to attend such seminars.

She also spends another $400 on architecture books during the year. Bernadette's son is a senior majoring in engineering at the University of the Midwest. During the 2018 calendar year Bernadette's son incurs the following expenses: $8,200 for tuition ($4,100 per semester) and $750 for books and course materials. Bernadette's son, who she claims as a dependent lives at home while attending school full-time. Bernadetter is married, files a joint return, and has a combined AGI with her husband of $110,000.

A.How do I calculate Bernadette's education tax credit for 2018?

I think the max credits they can deduct for the tuition is $4,000 for both Bernadette and her son. How do I continue? How can I explain? Any help is appreciated. I just don't know how to continue.

B. In her capacity as president of the local rotary chapter, Jenna has asked you to make a 30 - 40 minute speech outlining the different ways the tax law helps defray (1) the cost of higher education and (2) the cost of continuing education once someone is in the workforce. Any tips to outline possible topics for presentation?