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:
Real Number
A numerical representation of a quantity on a continuous spectrum, encompassing all rational and irrational numbers.
Radical Expression
An algebraic expression that contains a square root, cube root, or any other higher root.
Evaluate
The process of determining the value of a mathematical expression.
Calculator
A device or software used for performing arithmetic operations and calculations.
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