paid

$3,300 for her sons fall tuition. Her son, Robert Loptein (SSN 399-40-1120), is a fulltime

student and a freshman at the University of Georgia (212 Carlton Street, Athens,

GA 30602). Jean files as head of household.

a. Compute Jeans education tax credit if her AGI is $32,800. How much of her credit

is refundable versus nonrefundable?

b. Same as in Part a., except that Jeans AGI is $84,700.