Income Tax Credits (LO. 6) Brendan and Theresa are married and have three children in college. Their twin daughters, Christine and Katlyn, are freshmen and attend the same university. Their son, Kevin, is a graduate student. In 2020, Brendan and Theresa pay $12,200 in tuition and fees ($6,100 each) and $2,800 in textbooks ($1,380 and $1,420, respectively) for their daughters and $4,330 in tuition and fees for Kevin and $410 in textbooks. The twins' room and board is $2,530, while Kevin's room and board is $1,380. Brendan and Theresa have an adjusted gross income of $72,400. a. Brendan and Theresa can claim $ 840 X as a tax credit for the higher education expenses. Feedback Check My Work Eligible taxpayers who incur expenses for higher education can elect to claim one of two tax credits. Round intermediate computations and final answer to the nearest dollar. b. Assume that their adjusted gross income is $127,800, then they can claim 115,000 X as a tax credit for the higher education expenses. Feedback Check My Work Incorrect c. Assume the same facts as in part a, except that Kevin is a freshman and the twins are graduate students. Brendan and Theresa can claim $ as a tax credit for the higher education expenses