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.

$\backslash$table$[[$a$.$ A single individual with modified AGI of $$32,900$ and expenses of $$3,120$ for a$,,],[$child who is a full$-$time college freshman.,,$],[$b$.$ A single individual with modified AGI of $$44,500$ and expenses of $$3,440$ for,,$],[$child who is a full$-$time college junior.,,$],[$c$,$ A couple, married filing jointly, with modified AGI of $$79,300$ and expenses of$,,],[$$$7,800$ for a child who is a full$-$time graduate student.,,$]]$