Bill and Camilla Johnson are married, file a joint tax return, have AGI of $164,000, and have two children. Tiff, a freshman, attends Eastern State full time for the fall semester; her qualifying tuition is $3,000. Jen, a senior, attended both spring and fall semester at State College; her qualifying tuition and fees totaled $9,500. Both are claimed as dependents on their parents tax return. The Johnsons education tax credit is: a. $5,500 b. $5,000 c. $4,750 d. $3,800

Can you show your work? please