Thank you, the token allowed me to view your scrubbed return. I confirmed you are not receiving any education credits.
Unfortunately (for this purpose), your MAGI is quite a bit higher than $177k (that's taxable income, not MAGI). Since your income exceeds $180k, that is why the credit is not allowed.
The education credits are limited using AGI as a starting point, not taxable income. The education credits are based on modified adjusted income ("MAGI"), which starts with Line 11, AGI, and has several modifications. Here is the chart to figure MAGI for the American Opportunity Credit: Worksheet 2-1. MAGI for the American Opportunity Credit
