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Gianna (20) attends State University and is a qualifying student for the purpose of the American Opportunity Tax Credit (AOTC). Her parents will claim her

Gianna (20) attends State University and is a qualifying student for the purpose of the American Opportunity Tax Credit (AOTC). Her parents will claim her as a dependent on their jointly-filed 2021 return. Their adjusted gross income is $135,000, and they paid $14,500 for Gianna's tuition during the year. What is the maximum AOTC Gianna's parents may be eligible to receive?

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