amount The term threshold amount means— (i) $150,000 in the case of a joint return, and (ii) $75,000 in any other case. (B) Modified adjusted gross income The term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933. (C) Marital status Marital status shall be determined under section 7703. (c) Definitions For purposes of this section— (1) Qualifying child The term qualifying child has the meaning given such term in section 24(c). (2) Qualified education expenses (A) In general The term qualified education expenses means amounts paid for— (i) tuition and fees required for the enrollment or attendance of a student at a qualified educational institution, and (ii) so much of the following non-tuition expenses as does not exceed $1,500: (I) Computers, educational software, computer support services, and books required for courses of instruction at a qualified educational institution. (II) Academic tutoring (by a person other than the taxpayer). (III) Special needs services for qualifying children who are children with disabilities (as such term is defined in section 602(3) of the Individuals with Disabilities Education Act ( 20 U.S.C. 1401(3) )). (IV) Fees for transportation services to and from a private school, if the transportation is provided by the school and the school charges a fee for the transportation. (V) Academic testing services. (B) Amounts excluded The term does not include special school fees for nonacademic purposes, including fees for student activities, athletics, insurance, school uniforms, and nonacademic after-school activities. (3) Qualified educational institution The term qualified educational institution means any public, charter, private, parochial, or religious school organized for the purpose of providing elementary or secondary education, or both, without regard to the religious nature, character, affiliation, mission, beliefs, or exercise of such school. (d) Adjustment for coverdell savings account