Nolan has two sonsMatt and Seththat attended college this year. This year Nolan's AGI was $75,000. Matt attends the local community college: Seth attends state university. Matt's annual expenses included $5,000 tuition and fees, $1,200 books, and $3,000 for room, boardand meal plan Seth's annual expenses included $7.500 tuition and fees$1,000 books, and 2,500 for room, boardand meal plan. This is Matt's second year of college. This is Seth's fifth year of schoolCalculate Nolan's educational credits.