Swagdaddy and Biden, who are married with modified AGI of $185,000, are sending their daughter to her first year of college. Their total tuition and related payments during the year amounted to $15,000. In addition, their daughter received a $12,000 scholarship to cover tuition. They have not taken advantage of any other type of tax benefit related to educational expenses. Their American Opportunity Tax Credit is A) $0. B) $2,000. C) $2,500. D) $3,000.