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101. Emilio and Lara have two children who are enrolled full-time at their state college, Wyatt, who is a freshman and Deidra, who is a senior, are both pursing undergraduate degrees. Emilio and Lara paid tuition of 8,000 for Wyatt and 15,000 for Deidra Emilio and Lara’s AGI is 185,000 and they will file a joint return. Assuming that if they otherwise qualify, what is the maximum education credit that Emilio and Lara can take on their return?

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