Louise has two college-age children, Sandy, a freshman at the University of Utah, and Heather, a junior at UCLA. Both Sandy and Heather are full-time students. Sandy’s expenses during the 2020 fall semester are as follows: $6,400 tuition, $250 books and course materials, and $3,600 room and board. Heather’s expenses for the 2020 calendar year are as follows: $30,200 tuition, $7,200 books and course materials, and $3,600 room and board. Tuition, books and the applicable room and board costs are paid at the beginning of each semester.

a. Assume Louise is married, files a joint tax return, claims both children as dependents, and reports a combined AGI with her husband George, of $175,000 for 2020. Determine the available education tax credit for Louise and George on their 2020 federal income tax return?

b. If Heather gets married on November 29, 2020 and elects to file a joint return with her husband who earned $60,000 in 2020 from his job as a corporate accountant, what is Heather’s available education tax credit on the 2020 federal income tax return she and her husband will file?