$\backslash$table$[[$Earned Income Credit Phase$-$Out Ranges,,$],[$Qualifying$,$Other Than Joint Filers,Joint Filers,$],[$Children$,$Phase$-$out,Phase$-$out,Phase$-$out,Phase$-$out$],[$None$,$Begins,Ends,Begins,Ends$],[1,$$$9,800,$$$17,640,$$$16,370,$$$24,210],[2,21,560,46,560,28,120,53,120],[3$ or more,$21,560,52,918,28,120,59,478],[,21,560,56,838,28,120,63,398]]$

Calculate Diane's earned income credit using the EIC table in Appendix B$.$

$ Janie graduates from high school in $2023$ and enrolls in college in the fall. Her parents $($who file a joint return$)$ pay $$10,975$ for her tuition and fees.

If required, round your computations to the nearest whole value.

a$.$ Assuming Janie's parents have AGI of $$162,600,$ what is the American Opportunity tax credit they can claim for janie?