Info:

Frans husband died in March 2017. Fran filed a joint return with her husband for 2017.She has not remarried.

Fran provided the entire cost of maintaining the household and all the support for her children, Meredith and Oliver, in 2018.

Frans older brother, Howard, lives with her and is permanently and totally disabled.He received disability income which he used to provide more than half of his own support.

Oliver attended day care while Fran worked.

In September 2018, Frans daughter, Meredith, enrolled in college to pursue a bachelors degree.She had no previous post-secondary education.Yuma College is a qualified educational institution.

Meredith does not have a felony drug conviction.

Fran brought a Form 1098-T and an account statement from the college.Merediths purchases at the college bookstore were for course-related books.

The terms of Merediths scholarship require that it be used to pay for tuition.

Fran took a distribution from her IRA and used all of the distribution to pay for some of Merediths education expenses.All her IRA contributions were deductible in the year she made them.

Fran received a Form 1099-C for cancelled credit card debt.Using the insolvency determination worksheet in Publication 4012, you helped Fran determine the value of her assets exceeded her liabilities and that she was solvent at the time the credit card debt was cancelled.

Fran did not have minimum essential healthcare coverage (MEC) all year and does not qualify for any exemption.Meredith, Oliver, and Howard each had MEC all year.

What is the total amount of qualified educational expenses used in the calculation of Frans American opportunity credit? $________. (Do not enter dollar signs, commas, periods, or decimal points in your answer.)