Points: 0 of 5 Fred and Ginger Smith are married, file a joint retum, and have two dependent children in college, Andrew and Taylor. Andrew attends a State University in a neighboring state, and Taylor attends a State University in their home state. Neither receives any type of financial assistance. The Smiths' modifed AGI in 2021 is $117.000. The children's classifications and expenses are as follows (Click on the icon to view the children's 2021 information) Read the requirements X Data table Spring Semester 2021 Fall Semester 2021 (paid in January 2021) (paid in July 2021) dator Tution Serio 7,400 $ Master's candidate 8,100 Laboratory feest 450 450 Student activity fees 150 150 Course materials (books) 450 500 Room and board 3,100 3,100 Requirement a. Compute any education credits that the Smiths may daim in 2021. Compute the American Opportunity tax credit (AOTC) that the Smiths may daim. (Assume that both Andrew and Complete al input fields. Enter a 0 if there is no credit or phaseout amount) Andrew Andrew Taylor Total crede before phaseouts Phaseout amount AOTC total ulator Qualified Tuition and Related Expenses (QTRE) Tentative AOTC Cre Ask my instructor SEP 6 Taylor Sophomore Junior Tution 1.500 $ 1700 Student activity fa 150 150 Course materials (books) 150 225 Room and board 3.900 4,200 Print Done CD wer