Jamal and Shanice, who are married with modified AGI of $90,000, are sending their son to his first year of college. Their total tuition and related payments during 2021 amounted to $5,500. They have not taken advantage of any other type of tax benefit related to educational expenses. Their American Opportunity Tax Credit for 2021 is A) $1,500 B) $2,000 C) $2,500 D) $5,000