Tim and Martha are married and will file a joint return. For 2019, their modified adjusted gross income is $80,000. Their dependent daughter, Katelyn (21), is in her third year at State University. Tim and Martha are not students, and they have no other dependents. They paid $5,300 for Katelyn's tuition during the year. What is the maximum American Opportunity Tax Credit (AOTC) they may be eligible to receive

A. $0

B. $2,000

C. $2,500

D. $5,300