Mr.and Mrs. Williams are married and file a joint return. They have a daughter, Lisa, who is 16 and attends a private high school. Her tuition and fees total S8,100. They also hwe son, Chris, who is 19 and attends Northern Itlinois University. His tuition and fees total $23,000. He is in his first year of college What is the Williams's American Opportunity Tax Credit if their adjusted gross income is $130,000 ? American Opportunity Tax Credit