In 2019, Laureen is currently single. She paid $2,800 of qualified tuition and related expenses for each of her twin daughters Sheri and Meri to attend State University as freshmen ($2,800 each for a total of $5,600). Sheri and Meri qualify as Laureens dependents. Laureen also paid $1,900 for her son Ryans (also Laureens dependent) tuition and related expenses to attend his junior year at State University. Finally, Laureen paid $1,200 for herself to attend seminars at a community college to help her improve her job skills.

Laureens AGI is $45,000 and Laureen paid $12,000 (not $1,900) for Ryan to attend graduate school (i.e., his fifth year, not his junior year).

American Tax Opportunity Credit?

Lifetime Learning Credit?