Ariana and John, who file a joint return, have two dependent children, Kai and Angel. Kai is a freshman at State University, and Angel is working on her graduate degree. The couple paid qualified expenses of $3,900 for Kai (who is a half-time student) and $7,800 for Angel. Required: What education tax credits are available if Ariana and John report modified AGI of $173,700? What education tax credits are available if Ariana and John report modified AGI of $173,700 and Angel is taking one class a semester (is less than a half-time student) and not taking classes in a degree program