LLC is also $180,000 according to publication 970. And, you are right, even if you didn't claim your daughter as a dependent, she would get no value from either because it is nonrefundable for her. At this point in time, you might be able to knock up to $7,000 of your AGI if only one of you and your spouse is covered by a retirement plan at work. See pages 9 and 14 of IRS Publication 590-A for details. If that shifts you below $180K hurrah!
