Education Tax Credit - In 2017 Paul and Karen Mitchell pay $12,000 for their daugher's tuiition for spring and fall semesters. Their daugher is a full time graduate student. They also paid $3,800 for their son's tuition for the spring and fall semesters. In the fall of 2017, the son began his sophomore year in college. He attends college full time

a) Compute the Mitchells 2017 education tax credit if their AGI is $122,600 how much is refundable vs nonrefundable?

b) compute if AGI is $174,360 ?