maria is a full-time student at state college who just completed her second year of college. she is not claimed by her parents. she incurred the following costs: tuition and fees of $8,000, books for classes $800, housing of $9,000. she also works part-time. she received $13,800 as a distribution from her 529 plan. her tax liability from her earned income is $1,200. what is her american opportunity credit on her tax return?