Brendan and Theresa are married and have three children in college. Their twin daughters, Christine and Katlyn, are freshmen and attend the same university. Their son, Kevin, is a graduate student. In 2019, Brendan and Theresa pay $11,860 in tuition and fees ($5,930 each) and $2,740 in textbooks ($1,430 and $1,310, respectively) for their daughters and $4,130 in tuition and fees for Kevin and $480 in textbooks. The twins' room and board is $2,640, while Kevin's room and board is $1,410. Brendan and Theresa have an adjusted gross income of $77,300.

a. Brendan and Theresa can claim $______ as a tax credit for the higher education expenses.

Round intermediate computations and final answer to the nearest dollar.

b. Assume that their adjusted gross income is $123,600, then they can claim $_____ as a tax credit for the higher education expenses.

c. Assume the same facts as in part a, except that Kevin is a freshman and the twins are graduate students. Brendan and Theresa can claim $______ as a tax credit for the higher education expenses.