vian and larue are married, file a joint tax return, have agi of $82,500, and have two children. chayston is a freshman at state university during the fall of 2022, and coby is a senior at northeast university during the fall of 2022, having completed the junior year during the spring of that year. both chayston and coby are claimed as dependents on their parents' tax return. chayston's qualifying tuition expenses and fees total $4,000 for the fall semester, while coby's qualifying tuition expenses and fees total $6,200 for each semester during 2022. full payment is made for the tuition and related expenses for both children during each semester. the american opportunity credit available to vian and larue for 2022 is: