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 2017, 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, Pablo, is a senior majoring in engineering at the University of the Midwest. During the 2017 calendar year, Pablo incurs the following expenses: $8,200 for tuition ($4,100 per semester) and $750 for books and course materials. Pablo, who Bernadette claims as a dependent, lives at home while attending school full-time. Bernadette is married, files a joint return, and has a combined AGI with her husband of $114,000.

a. (2) Bernadette's American Opportunity credit is 2,860X, and her lifetime learning credit is $ 360