In 2020, Elaine paid $2,400 of tuition and $1,020 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 tax credit that Elaine can claim for the tuition payment and books in each of the following alternative situations?

A: Elaines AGI is $99,750.

B: Elaines AGI is $166,500. (Round intermediate calculations to the nearest whole dollar amount.)