Required information Problem 8-72 (LO 8-4) (Algo) [The following information applies to the questions displayed below.] In 2023, Elaine paid $2,600 of tuition and $1,320 for books for her dependent son to attend State University this past fall as a freshman. Elaine files a joint return with her husband. What is the maximum American opportunity tax credit that Elaine can claim for the tuition payment-and books in each of the following alternative situations? Note: Leave no answer blank. Enter zero if applicable. Problem 8-72 Part b (Algo) b. Elaine's AGI is $174,500. Note: Round your intermediate calculations to the nearest whole dollar amount. American opportunity tax credit $ 2,480