Jerome and Kelly are married, file a joint tax return, have AGI of $82,500, and have two children. Devona

is beginning her freshman year at State University during the fall of 2019, and Arethia is beginning her

senior year at Northeast University during the fall of 2019 after having completed her junior year during the

spring of that year. Both Devona and Arethia are claimed as dependents on their parents tax return.

Devonias qualifying tuition expenses and fees total $4,000 for the fall semester and Arethias qualifying

tuition expenses and fees total $6,200 for each semester during 2019. Full payment is made for the tuition

and related expenses for both children during each semester. Calculate the American Opportunity credit

available to Jerome and Kelly for 2019