In 2022, Elaine paid $2,680 of tuition and $620 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? Note: Leave no answer blank. Enter zero if applicable. Required: a. Elaine's AGI is $93,500 b. Elaine's AGi is $162.000. Note: Round your intermediate calculations to the nearest whole dollar amount. c. Elaine's AGI is $211,500