Peter and Samantha are married, file a joint tax return, have AGI of $82.500. and have two children. Dcbra is beginning her fresluman year at State University during Fall 2020. and Ally is beginning her senior year at Boa tright College during Fall 2020 after having completed her junior year during the spring of that year. Both Debra and Ally are claimed as dependents on their parents' tax return. Debra's qualifying tuition expenses and fees total $5,000 for the fall semester, while Ally's qualifying tuition expenses and fees total $7,500 for each semester during 2020. Full payment is made for the tuition and related expenses for both children during cach semester. The American Opportunity credit available to Peter and Samantha for 2020 is: O a. $7,500 o b.$5,000 C $2,500 O d. $3,750