Terry and Regina are married, file a joint tax return, report MAGI of $165,000, and have one dependent son. The couple paid $15,000 of tuition and $12,000 room and board for the son (a full-time reshman who had completed one year of postsecondary education at the beginning of the year). What is the amount of their education tax credit? $2,500$3,750$2,000$1,875