darryl and alena have two children who attend state university, an accredited public university. during 2022, they paid $30,000 that included tuition, mandatory enrollment fees and the cost of books and course materials for both children. during 2022, darryl and alena had a modified adjusted gross income (magi) of $125,000 and are not claiming any other education credits. therefore, what amount are darryl and alena eligible to claim for the american opportunity tax credit (aotc) on their income tax return?