In 2018, Elaine paid $2,280 of tuition and $740 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?

b. Elaines AGI is $171,000. (Round your intermediate calculations to the nearest whole dollar amount.)

American Opportunity Credit = ?????