I got the wrong answer so can anyone let me know what did I wrong?

PROBLEM \# 2: Ron Jackson, S.S.\# 260-45-1896, age 51, an unmarried taxpayer with no dependent children, is a geneticist for Emory University. He lives at 1956 Westside Place, Dunwoody, Ga. 30338. He had the following income for 2025: Ordinary Dividends from AT\&T $1,492 All of the dividends from AT\&T are qualified dividends. Additional Information: 1. Ron is covered under Emory's 401(k) retirement plan and contributed $8,000 to the plan for 2022. 2. Ron contributed $7,000 to his Traditional IRA for 2022 on April 13, 2022. 3. The IRA basis for all prior years was $15,540 as of December 31,2022 . 4. During 2022, Ron paid 100% of the support of his mother, Maria Jackson. Maria is age 73, unmarried, and had $3,699 of gross income during 2022. Maria is currently a citizen and resident of Madrid, Spain and lives there in a condo provided to her by Ron. Ron pays all of the costs associated with this condo. 5. Ron decided to begin work on his PhD (doctorate degree) in genetics during 2022. He paid $4,200 for tuition, and $950 for books reported on his 1098-T, to Phoenix University during 2022. (Phoenix University 8200 Roberts Drive Sandy Springs, GA 30350 EIN 27-5412350) Required: Please complete Mr. Jackson's 2022 Form 1040, with all necessary forms, schedules and worksheets. Aesuctien Werkshet:-Scheswe 1, Line ad Line 10 Erter the amount from Part ill, line 31, tryoure claiming the Fietime leaning credit far more than one student, add the amounts troen each studente Part 11, line 31, and enter the total for all these students on line 10 . Line 14 Generally, your MAGl is the amount on your Form 1040 or 1040-5A, ine 11. However, if youre filing Form 2555, or form 4563, or are excluding inecme from Puerto Fico, you must lnctude on ine 14 the amount of income you excluded. For details, tee Pub. 970 Line 18 Enter the amount trom fine 18 on the Creda Limit Woekahoet, ling 1 , Iater. Line 19 Enter the ambunt from line 7 of the Credit Lirnit Worksheet here and on Schedule 3 (Form 1049), firie 3 . You must complele Part iw for each swudent for whom youre claiming elither the Amevicinn opportunily eradt of Eotlme lesming creali botare you complete etwer PaitI or Part il Use addifidinal oopies of poge 2 as neoded tor each student. Part III-Student and EducationaI Institution information Line 20 Enter the aluederts name as thown on page 1 of your tax retum. Line 21 Enter the studenf's social seeurty number for other TW, if applicable) as shown on poge 1 of your tax retum Line 22 H the thudent asterided only one edupational inutitution, enter the indermation abeut the institution and answer the questlone about Forn 109arT in column (a). If the student astonded a ceobnd educational institetion, enter the information and anmwors for the second oducational insterfion in column (b), If the studert atiended more than two edjeationat instivioric, attach an additienal page 2 comploted only through ite 22. If the educadional intitufion has a loreign addrest, erter the fornign addrest here and doent ab acevalae fhe country rame. Folow ihe courtry's practice for entering the postal code and name of the province, oountry, or stale. The educational intitution's EIN must be provided on Ine 2a(4) if the American cpporturity credl is clumed for thit istudent. Line 23 If the Ameriean opportunily credi has been clabmed far this student for any 4 trx years belore 2022 , the A mencan oppotunity ctedi cainct be claimed for tils rudeet for 2622 . Check "Yes" and go to ine 31 . If the American cpporturily eredit tus boen chimed for the student for 3 or fewer prior tax years, check No " 5ee Evect guathicalions, earler. Line 24 Check " Yes" it the studere enioled at lestet hallime for at kast one acndemic poriod that began or is treatod as having begin (woe bslow) in 2002 at an elciche educesional insthition in a prograen leading lowards a posthecondary dogree, cereficate, or oher recogntrod poutasoondary educatana credental. Otherwise, check "7va" If any cuaified educefich expenies for the student wera paid In 2022 for an acastemis poriod beginning in the fest 3 mot that of 2023, treat that acodernic poriod as if it bogat in 2062 . See II you checked Yes," go to Ine 25, If you checkad "No," Tre student isnt eloblin ior the Amedcan oppotunly crudt akp lines 25 through 30 and go to line 31. Lne 25 Check" 'Yes" if the dident completed the fort 4 years of postsecondary edueatian belore 2ur2. Otherwise, check Wo." A student has eompleted the first 4 years of poctseconday education before 2022 I the edventional iretlufion hat andzised the student 4 yoars of acodemie credt at that hathion for pottsecondery courtework the rtudent completes bolorer rea. Disrogard any ecabertic eredt awarded polaly on the bests et. the student's pedomnanoe on preficluncy axaminatere. If you checked Tio, go to ine 25. If you checked Yres," the student ient elighte for the Arseriean oppotinly eredes sikp ines 26 trough 30 and 90 to ine 51. Line 26 Check 7 yes if the studort was corvictsd, belore the end of 20e2, of a federal or sume foloey for porsmsion or dyribulios of a eontrolled subetarce. If you chacked Plo, complete lor 27 trouph 20 is thin ctudent. If you checked Yyes, the student isnt oisthe lar the American oppocturily ciedit; tikip Ines ab thuovgh 20 and p0 bo Ane 31. You cannot cluim the Ameriean apportenty cruol and the Eodine icaming creali for the rame ntudent in the efudent, dont compide the at. Instructions for Form e6s (2022) .7