Hello,

Please explain and advise,

In 2020, Martha paid $2,000 of tuition and $680 for books for her dependent son to attend State University this past fall as a freshman. Martha files a joint return with her husband. What is the maximum American opportunity tax credit that Martha can claim for the tuition payment and books in each of the following alternative situations? (Leave no answer blank. Enter zero if applicable.)

a. Marthas AGI is $103,000.