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Walt and Deloris, who file a joint return, have two dependent children, Bill and Tiffany. Bill is a freshman at State University, and Tiffany is working on her graduate degree. The couple paid qualified expenses of $1,900 for Bill (who is a half-time student) and $6,200 for Tiffany.
Question 1: What education tax credits are available if Walt and Deloris report modified AGI of $118,800?
Question 2: What education tax credits are available if Walt and Deloris report modified AGI of $118,800 and Tiffany is taking 1 class a semester (is less than a half-time student) and not taking classes in a degree program?
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