Conner and Matsuko paid [{MathJax fullwidth='false' \$1,000 ]] and [{MathJax fullwidth='false' \$2,000 }], in qualifying expenses for their two sons, Jason and Justin, respectively, to attend Montana State University. Jason is a sophomore and Justin is a freshman Conner and Matsuko's AGI is [{MathJax fullWidth='false 1S195.000 }). What is their allowable American opportunity tax credit