Required information (The following information applies to the questions displayed below.) In 2019, Elaine paid $2,800 of tuition and $640 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? (Leave no answer blank. Enter zero if applicable.) a. Elaine's AGI is $83,200. American opportunity tax credit ! Required information (The following information applies to the questions displayed below.] In 2019, Sheryl is claimed as a dependent on her parents' tax return. Sheryl did not provide more than half her own support. What is Sheryl's tax liability for the year in each of the following alternative circumstances? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates, Estates and Trusts for reference. (Leave no answer blank. Enter zero if applicable.) b. She received $6,400 of interest income from corporate bonds she received several years ago. This is her only source of income. She is 16 years old at year-end. Note: apply the kiddie tax rules as explained in the text book (using trust and estate tax rates). Tax liability