In 2018, Elaine paid $2,600 of tuition and $1,320 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? Problem 8-72 Part-a a. Elaine's AGI is $92,000. American opportunity credit