In 2015, Elaine paid $2,880 of tuition and $420 for books for her dependent son to attend State University this past fall as a freshman. Elaine files a joint return with her husband

What is the maximum American opportunity credit that Elaine can claim for the tuition payment and books in each of the following alternative situations? (Leave no answer blank. Enter zero if applicable.)

1) Elaines AGI is $81,000. What is the American opportunity credit?__________ 2) Elaines AGI is $176,000. (Round your intermediate calculations to two decimal places and final answer to the nearest whole dollar amount.) What is the American opportunity credit?__________ I have received 2 wrong answers for this question. I have no more questions avaliable please help me. I'm a little confused