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 $3,700 for Bill (who is a half-time student) and $7,100 for Tiffany

A)what education tax credits are available if Walt and Deloris report modified AGI of $121,300?

B) What education tax credits are available if Walt and Deloris report modified AGI of $121,300 and Tiffany is taking only 1a semester (is less than a half-time student) and not taking classes in a degree program?