In 2022, Elaine paid $2.640 of tuition and $920 for books for her dependent son to attend State University this past fall as a freshman. Elaine flies 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? Note: Leave no answer blank. Enter zero if applicable. Required: a. Elaine's AGI is $83,000. b. Elaine's AGl is $170,500. Note: Round your intermediate caiculations to the nearest whole dollar amount. c. Elaine's AGI is $205,500. Complete this question by entering your answers in the tibs below. Elaine's AGI is $83,000