Lyle and Susan West are married, file a joint return, and have two dependent children in college,

Joseph and Taylor. Joseph attends a State University in a neighboring state, and Taylor

attends a State University in their home state. Neither receives any type of financial assistance. The Wests' modified AGI in 2016 is $111,000. The children's classifications and expenses are as follows:

Spring Semester 2016

Fall Semester 2016

(paid in January 2016)

(paid in July 2016)

Joseph:

Senior

Master's candidate

Tuition

$7,600

$8,200

Laboratory fees

300

300

Student activity fees

150

150

Course materials (books)

450

500

Room and board

3,000

3,000

Taylor:

Sophomore

Junior

Tuition

$1,450

$1,800

Student activity fees

150

150

Course materials (books)

200

250

Room and board

4,100

4,300

a.	Compute any education credits that the Wests may claim in 2016. (Assume that both Joseph and Taylor qualify as eligible students for the American Opportunity Tax Credit.)
b.	How would your answer in Part a change if Joseph received an academic scholarship of $2,600 (excluded from gross income) for each semester in 2016?
c.	How would your answer in Part a change if Lyle and Susan's modified AGI for 2016 was $171,000
d.	How would your answer in Part a change if Joseph had been a junior during Spring semester 2016 and a senior during Fall semester 2016?