Thom Yorke and Annie Lennox are married, file a joint tax return, have AGI of $82,500, and have two children. Geddy Lee is beginning his freshman year at the University of Georgia during fall 2019, and Joe Elliott is beginning his senior year at Valdosta State University during fall 2019. Both Geddy Lee and Joe Elliott are claimed as dependents on their parents tax return.

Geddy Lees qualifying tuition expenses and fees total $4,000 for the fall semester and Joe Elliotts qualifying tuition expenses and fees total $6,200 for each semester during 2019. Full payment is made for the tuition and related expenses for both children during each semester. The American Opportunity credit available to Thom Yorke and Annie Lennox for 2019 is: