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In each of the following cases, certain qualifying education expenses were paid during the tax year for individuals who were the taxpayer, spouse, or dependent. The taxpayer has a tax liability and no other credits. Required: Determine the amount of the American opportunity tax credit (AOTC) and/or the lifetime learning credit that should be taken in each instance. Answer is complete but not entirely correct. Allowable Credit Type of Credit a. $ 2,480 X AOTC b. A single individual with modified AGI of $32,900 and expenses of $2,920 for a child who is a full-time college freshman. A single individual with modified AGI of $44,500 and expenses of $3,120 for a child who is a full-time college junior. A couple, married filing jointly, with modified AGI of $79,300 and expenses of $7,300 for a child who is a full-time graduate student. $ 2,280 AOTC C. ___th $ 1,460 Lifetime learning credit