Bob and Sally are married, file a joint tax return, report AGI of $123,000, and have two children. Del is beginning her freshman year at State College during fall 2021, and Owen is beginning his senior year at Southwest University during fall 2021. Owen completed his junior year during the spring semester of 2020 (i.e., he took a "gap year" for the 2020-2021 school year). Both Del and Owen are claimed as dependents on their parents' tax return. Del's qualifying tuition expenses and fees total $5,000 for the fall semester and Owen's qualifying tuition expenses were $6,100 for the fall 2021 semester. Del's room and board costs were $3,200 for the fall semester. Owen did not incur room and board costs; he lived with his aunt and uncle during the year. Full payment is made for the tuition and related expenses for both children at the beginning of each semester. In addition to the children's college expenses, Bob also spent $3,000 on professional education seminars during the year to maintain his license as a practicing dentist. Bob attended the seminars during July and August 2021. Compute the available education tax credits for Bob and Sally for 2021. Oa. 53.100 Ob. $5.000 Oc. $2.500 Od. $5.600