Janie graduates from high school in 2017 and enrolls in college in the fall. Her parents (who file a joint return) pay $5,850 for her tuition and fees.

If required, round your computations to the nearest whole value.

a. Assuming Janie's parents have AGI of $167,800, what is the American Opportunity tax credit they can claim for Janie? $

b. Assuming Janie's parents have AGI of $67,120, what is the American Opportunity tax credit they can claim for Janie? $

Please show how to work the problem so I can understand how to work them myself. Thank you!