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 $12,040 in tuition and fees ($6,020 each) and $2,810 in textbooks ($1,480 and $1,330, respectively) for their daughters and $4,150 in tuition and fees for Kevin and $350 in textbooks. The twins' room and board is $2,660, while Kevin's room and board is $1,370. Brendan and Theresa have an adjusted gross income of $72,900.

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 $123,200, 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.