In 2019, Jeremy and Celeste who file a joint return, paid the following amounts for their daughter, Alyssa, to attend University of Colorado, duringacademic year 2019-2020. Alyssa was in her first year of college and attended full-time:

Tuition and fees (for fall semester 2019).......................................$1,950
Tuition and fees (for spring semester 2020)....................................1,000
Required books......................................................................................600
Room and board.................................................................................1,200

The spring semester at University of Colorado begins in January. In addition to the above, Alyssa’s uncle Devin sent $800 as payment for her tuition directly to the University. Jeremy and Celeste have modified AGI of $168,000. What is the amount of qualifying expenses for purposes of the American opportunity tax credit (AOTC) in tax year2019? What is the amount of the AOTC that Jeremy and Celeste can claim based on their AGI?