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Required information

Problem $8-72($LO $8-4)($Algo$)$

$[$The following information applies to the questions displayed below.$]$

In $2023,$ Elaine paid $$2,600$ of tuition and $$1,320$ for books for her dependent son to attend State University this past fall as a freshman. Elaine files a joint return with her husband.

What is the maximum American opportunity tax credit that Elaine can claim for the tuition payment$-$and books in each of the following alternative situations?

Note: Leave no answer blank. Enter zero if applicable.

Problem $8-72$ Part a $($Algo$)$

a$.$ Elaine's AGI is $$92,000.$

American opportunity tax credit