enna, a longtime client of yours, is employed as an architect. To keep up to date with developments in her profession, she attends continuing education seminars offered by the architecture school at State University. This year, Jenna spends $2,000 on course tuition to attend these seminars. She spends another $400 on architecture books during the year. Jenna's dependent daughter Caitlin is a senior majoring in engineering at the University of the Midwest. During the 2021 calendar year, Caitlin incurs the following expenses: $8,200 for tuition ($4,100 per semester) and $750 for books and course materials. Caitlin lives at home while attending school full-time. Jenna is married, files a joint return, and has a combined AGI with her spouse Morrie of $120,000.

a. (1) Classify each of the following costs as "Eligible" or "Not Eligible" for an education tax credit through the American Opportunity credit or the lifetime learning credit.

a. (2) Jenna's American Opportunity credit is $ 2,500 and her lifetime learning credit is $ 350 X Feedback Check My Work Partially correct b Calculate the couple's education tax credits if their combined AGI is $162,000. $