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In $2023,$ Elaine pald $$2,000$ of tultion and $$680$ for books for her dependent son to attend State Unlversity this past fall as

a freshman. Elalne files a joint return wlth her husband.

What is the maximum American opportunity tax credit that Elalne can clalm for the tultion payment and books in each of

the following alternative situations?

Note: Leave no answer blank. Enter zero lf appllcable.

b$.$ Elalne's AGI is $$172,500.$

Note: Round your Intermedlate calculations to the nearest whole dollar amount.