Curt and Kathy Norton paid $3,200 of tuition for their son, who attends college less than half-time. Of this amount $1,500 was paid on December 28,2017, for the Spring 2018 semester, and $1,700 was paid on August 4, 2018, for the Fall 2018 semester.

A) Compute the Nortons' 2018 education tax credit if their AGI is $71,900. How much of their credit is refundable versus nonrefundable.

B) Same as in Part A, except that the Norton's AGI is $120,816.