16) Hal is enrolled for one class at a local community college; tuition cost him $190. Hal's AGI is $20,000. Before considering a limitation due to tax liability, Hal can take a lifetime learning credit of:

a.$190

b.$38

c.$0

d.$100

e.$250

17)

Keith has a 2020 tax liability of $2,250 before taking into account his American Opportunity tax credit. He paid $2,600 in qualifying expenses, was a full-time student, was not claimed as a dependent on his parents' return, and his American Opportunity tax credit was not subject to phase-out. What is the amount of his American Opportunity tax credit allowed?

a.$0

b.$2,250

c.$2,600

d.$2,150

e.$4,000

19)The American Opportunity tax credit

a.Is available for 2 years of post-secondary education.

b.Is fully refundable even if the credit exceeds the tax liability.

c.Is available for qualifying expenses paid on behalf of the taxpayer and his or her spouse, in addition to those paid for dependents.

d.Is 50 percent of the first $1,200 of tuition and fees paid and 100 percent of the next $1,200.