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 $2023)$ $ $2,410$ Tuition and fees $($for spring semester $2024)1,355$ Required books $1,580$ Room and board $1,850$ The spring semester at the University of Colorado begins in January. In addition to the above, Alyssa's uncle Devin sent $$300$ for her tuition directly to the University. Jeremy and Celeste have modified AGI of $$174,000,$ 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? Qualifying expenses for the AOTC Amounts AOTC claimable