Janie graduates from high school in 2018 and enrolls in college in the fall. Her parents (who file a joint return) pay $12,475 for her tuition and fees.

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

a. Assuming Janie's parents have AGI of $175,400, what is the American Opportunity tax credit they can claim for Janie? $

b. Assuming Janie's parents have AGI of $70,160, what is the American Opportunity tax credit they can claim for Janie? $