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tance. Answer is complete but not entirely correct. Allowable Credit A single individual with modified AGI of $32,900 and expenses of $3,400 for a child who is a full time college freshman 2.325 AOT A single individual with modified ACI of $44,500 and expenses of $3,800 for a child who is a full time college junior ISS 2,450 0 AOT A couple, married filing jointly, with modified Al of $79,300 and expenses of $8,090 for a child who is a full time graduate student ISS 1,600 0 Lifetir