22. Bogdan, who is single with modified AGI of $85.000, is sending his son to his first year of college. The total tuition and related payments during the year amounted to $20,000. Joe has not taken advantage of any other type of tax benefit related to educational expenses. His American Opportunity Tax Credit is A) $1,000. B) $1.250. C) $1,500. D) $2,500