In 2021, Jeremy and Celeste, who file a joint return, paid the following amounts for their daughter, Alyssa, to attend the University of Colorado during academic year 2021-2022. Alyssa was in her first year of college and attended full-time. The spring semester at the University of Colorado begins in January. In addition to the above, Alyssa's uncle Devin sent $800 for her tuition directly to the University. Jeremy and Celeste have modified AGI of $168,000. What is the amount of qualifying expenses for the purposes of the American Opportunity Tax credit (AOTC) in tax year 2021? What is Required: the amount of qualifying expenses and the amount of AOTC that Jeremy and Celeste can claim based on their AGI? Note: Do not round your intermediate computations