Janie graduates from high school in 2021 and enrolls in college in the fall. Her parents (who file a joint return) pay $6,475 for her tuition and fees. If required, round your computations to the nearest whole value.

Question Content Area a. Assuming Janie's parents have AGI of $172,800, what is the American Opportunity tax credit they can claim for Janie?

b. Assuming Janie's parents have AGI of $69,120, what is the American Opportunity tax credit they can claim for Janie?