Walt and Deloris, who file a joint return, have two dependent children, Bill and Tiffany.Bill is a freshman at State University, and Tiffany is working on her graduate degree.The couple paid qualified expenses of $2,800 for Bill (who is a half-time student) and $7,700 for Tiffany.

1. What education tax credits are available if Walt and Deloris report modified AGI of $119,300?
2. What education tax credits are available if Walt and Deloris report modified AGI of $119,300 and Tiffany is taking A class a semester (is less than a half-time student) and not taking classes in a degree program?