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 $4,000 for Bill (who is a half-time student) and $7,100 for Tiffany. Required: a. What education tax credits are available if Walt and Deloris report modified AGI of $123,300? b. What education tax credits are available if Walt and Deloris report modified AGI of $123,300 and Tiffany is taking one class a semester (is less than a half-time student) and not taking classes in a degree program? Complete this question by entering your answer in the tabs below. Required a Required b What education tax credits are available if Walt and Deloris report modified AGI of $123,300? (Do not round inte calculations. Round your final answers to the nearest whole dollar amount.) Dependent Type of Credit Bill Amount of Credit $ 2,500 $ 2,500 $ 5,000 AOTC Lifetime learning credit Tiffany Total Required a Required b > *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect: no points deducted