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. Determine the amount of American opportunity tax credit (AOTC) and/or lifetime learning credit that should be taken in each instance.
a) A single individual with modified AGI of $32,900 and expenses of $3,300 for a child who is a full-time college freshman.
b) A single individual with modified AGI of $44,500 and expenses of $3,800 for a child who is a full-time college junior.
c) A couple, married filing jointly, with modified AGI of $79,300 and expenses of $8,000 for a child who is a full-time graduate student.