Burton and Kay are married, file a joint return with an AGI of $118,000, and have one dependent child, Tyler, who is a full-time student in a Master of Accountancy program. The following expenses relate to his costs of attendance in 2018: Tuition and academic fees $20,000 Textbooks $1,500 Room and board $11,000 The tuition noted above is the gross amount charged before reduction for his $5,000 tuition scholarship. What is the maximum education credit allowed to Burton and Kay?