Burton and Kay are married, file a joint return with an AGI of $118,000, and have one dependent child, Tyler, who is a full- time student in a Master of Accountancy program. The following expenses relate to his costs of attendance in 2018: 
The tuition noted above is the gross amount charged before reduction for his $5,000 tuition scholarship. What is the maximum education credit allowed to Burton and Kay?
Definitions:
Acreage Allotment
A government policy that limits the amount of land that can be used for certain agricultural crops, often aimed at controlling supply and stabilizing market prices.
Agricultural Products
Items that originate from farming and the cultivation of the land, including crops, livestock, and raw materials.
Food For Peace
A U.S. government program that provides food assistance abroad to help support economic stability and encourage peace.
Agricultural Land
Land designated for the primary purpose of agricultural production, including cultivation of crops and livestock rearing.
Q125: Drake and Davina are married and file
Q589: Pierce has a $16,000 Sec. 1231 loss,
Q879: If each party in a like- kind
Q1157: Which of the following statements regarding UNICAP
Q1236: The child and dependent care credit is
Q1471: Carlotta has $50,000 foreign- source income and
Q1534: Bartlett Corporation, a U.S. manufacturer, reports the
Q1621: Sycamore Corporation's financial statements show the following
Q1636: Ron's building, which was used in his
Q1905: In general, a change in accounting method