Required Information [The following information applles to the questions displayed below] In 2023, Elaine paid $2,280 of tultion and $740 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 tulition payment and books in each of the following alternative situations? Note: Leave no answer blank. Enter zero If appllicable. b. Elaine's AGI is $171,000. Note: Round your intermediate calculations to the nearest whole dollar amount. Required Information [The following information applies to the questions displayed below.] In 2023 , Elaine paid $2,280 of tuition and $740 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 tultion payment and books in each of the following alternative situations? Note: Leave no answer blank. Enter zero if applicable. c. Elaine's AGI is $212,000