Sophie is 22 and is a full-time undergraduate student. Her parents pay her $35,000 annual college tuition. Sophie works as a social media influencer and makes about $40,000 per year, so she does not qualify as Ned and Kates dependent. She does pay the rent on her apartment, and her car payment. Ned and Kates projected AGI for 2020 is $158,000. The family would like to know whether Ned and Kate can claim the American Opportunity Tax Credit, or if they cannot, if Sophie can.