Ruben and Brenda are a married couple filing jointly with an adjusted gross income of $140,000 in 2022 . They have four children who they support. The 15-year-old is in high school. The other three children are full-time students temporarily away at college. The 19-year-old is a sophomore, and she earned $5,000 working at the library. The 21-year-old is a senior in college, and he earned $8,000 from a summer job. The 23-year-old has been in graduate school the whole year, and she earned $10,000 from various jobs throughout the year. The parents paid the following higher education expenses: 19-year-old: $5,000 tuition and fees; $500 books 21-year-old: $6,000 tuition and fees; $600 books 23-year-old: $9,000 tuition and fees; $700 books How much is the couple's American Opportunity Tax Credit for 2022? a. $0 b. $2,000 c. $5,000 d. $4,000 e. $2,500