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$[[,\backslash$table$[[$Allowable$],[$Credit$]],$Type of Credit$],[\backslash$table$[[$a$.$ A single individual with modified AGI of $$32,900$ and expenses of $$2,440$ for a$],[$child who is a full$-$time college freshman.$]],,],[\backslash$table$[[$b$.$ A single individual with modified AGI of $$44,500$ and expenses of $$3,080$ for a$],[$child who is a full$-$time college junior.$]],,],[\backslash$table$[[$C$.$ A couple, married filing jointly, with modified AGI of $$79,300$ and expenses of$],[$$$6,100$ for a child who is a full$-$time graduate student.$]],,]]$