Problem $9-53($LO $9-3)$

In $2023,$ Jeremy and Celeste, who file a joint return, paid the following amounts for their daughter, Alyssa, to attend the University of Colorado during academic year $2023-2024.$ Alyssa was in her first year of college and attended full$-$time.

Tuition and fees $($for fall semester $2023)$$ $2,370$Tuition and fees $($for spring semester $2024)1,395$Required books$1,560$Room and board$1,900$

The spring semester at the University of Colorado begins in January. In addition to the above, Alyssa$$s uncle Devin sent $$300$ for her tuition directly to the University.$$Jeremy and Celeste have modified AGI of $$175,000.$

Required:

What is the amount of qualifying expenses for the purposes of the American opportunity tax credit $($AOTC$)$ in tax year $2023?$What is the amount of qualifying expenses and the amount of AOTC that Jeremy and Celeste can claim based on their AGI?