John and Mary are married and file a joint return. In 2019, their AGI was $90,000. They have a dependent child, Jennifer, who is 19 years old and is a full-time student at State University. Jennifer is a sophomore. John and Mary paid $3,000 tuition, $750 for books and $5,000 room and board for Jennifer.

A. Calculate the amount of the American Opportunity Credit, if any, that John and Mary may claim:

B. Assume John and Mary would rather claim the Lifetime Learning Credit. Calculate the amount of the Lifetime Learning Credit, if any, that John and Mary would claim:

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