In each of the following cases, certain qualifying education expenses were paid during the tax year for individuals who were the taxpayer, spouse, or dependent. The taxpayer has a tax liability and no other credits.

Required:

Determine the amount of the American opportunity tax credit $($AOIC$)$ and$/$or the lifetime learning credit that should be taken in each instance.

$\backslash$table$[[,\backslash$table$[[$Allowable$],[$Credit$]],$Type of Credit$],[\backslash$table$[[$a A single individual with modified AGI of $$32,900$ and expenses of $$3,160$ for a$],[$child who is a full$-$lime college freshman.$]],,],[\backslash$table$[[$b$.$ A single individual with modified AGI of $$44,500$ and expenses of $$3,520$ for a$],[$child who is a full$-$time college junior.$]],,],[\backslash$table$[[$c$.$ A couple, married fling jointly, with modified AGI of $$79,300$ and expenses of$],[$$$7\mathrm{.}900$ for a child who is a full$-$time graduate student.$]],,]]$