1. Prior to 2021, different modified AGI phase-out limits applied to the Lifetime Learning Credit and to the American Opportunity Tax Credit. Beginning in 2021, the MAGI limits for the Lifetime Learning Credit have __________ in order to align with the MAGI limit for the AOTC.
   1. Increased
   2. Decreased
   3. Neither (i.e. the MAGI limits for these education credits remain unaligned.)