Arnold is single and has two children in college. Maureen is a sophomore, and Rick is a junior. Arnold pays $3,000 for tuition and fees of Maureen and $6,000 for her room and board. Rick's tuition and fees are $5,000, and his room and board expenses are $3,600. Arnold's adjusted gross income is $80,000. What amount can he claim as a higher education tax credit?

A. $2,500
B. $3,250
C. $3,500
D. $4,750
E. $5,470


Answer: D

Business

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