e1aa4d2e__A_KLR_Global_Tax_Blog_Article__American_Opportunity_Credit
[0] Limit on modified adjusted gross income (MAGI) [Lifetime Learning Credit] $124,000 if married filing jointly; $62,000 if single, head of household, or qualifying widow(er) [American Opportunity Credit] 
$180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er)
Education Tax Credits: A KLR Global Tax Blog Article
American Opportunity Credit