In 2018, Laureen is currently single. She paid $2,500 of qualified tuition and related expenses for each of her twin daughters Sheri and Meri to attend State University as freshmen ($2,500 each for a total of $5,000). Sheri and Meri qualify as Laureens dependents. Laureen also paid $1,800 for her son Ryans (also Laureens dependent) tuition and related expenses to attend his junior year at State University. Finally, Laureen paid $1,300 for herself to attend seminars at a community college to help her improve her job skills.

a. Laureen's AGI is $45,000 American opportunity credit Lifetime learning credit