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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 (AOTC) and/or the lifetime learning credit that should be taken in each instance. 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 spring semester at the University of Colorado begins in January. In addition to the above, Alyssa's uncle Devin sent $300 for her tuition directly to the University. Jeremy and Celeste have modified AGI of $172,000. Required: What is the amount of qualifying expenses for the purposes of the American Opportunity Tax credit (AOTC) in tax year 2022? What is the amount of qualifying expenses and the amount of AOTC that Jeremy and Celeste can claim based on their AGI