June $($age $32)$ is a more than half$-$time student at an eligible educational institution where she paid $$5,000$ in tuition to obtain her political science degree. June did not pay any tuition with nontaxable funds or receive any refunds. She started attending college for the first time in $2022.$ She had enough credit hours to become a sophomore in the spring of $2023.$ She claimed the AOTC credit on her $2022$ tax return. Her filing status is single, and she is not eligible to be claimed as anyone's depen$-$dent. She has not been convicted of any felony drug possessions and has had her social security number since she was a child. She is a U$.$S$.$ citizen. Her modified adjusted gross income was $$68,000.$Her tax is more than any nonrefundable education credit she may be able to benefit from.