In 2022, 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 2022-2023. Alyssa was in her first year of college and attended full-time. The sping semester at the University of Colorado begins in January. In addition to the above, Alyssa's uncle Devin sent $200 for her twition directly to the University. Jeremy and Celeste have modified AGI of $167,000 Requited: What is the amount of qualifying expenses for the purposes of the American Opportunity Tax credit (AOTC) in tax year 20227 What is the amount of qualifying expenses and the amount of AOTC that Jeremy and Celeste can claim based on their AGr