bruce and toni harper are married and file a joint tax return. for 2022, their magi is $75,000. toni is attending a local college (an eligible educational institution) to earn credits toward a degree in nursing. she already has a bachelor's degree in history and wants to become a nurse. in august 2022, toni paid $5,000 of qualified education expenses for her fall 2022 semester. bruce and toni can claim a lifetime learning credit on their joint income tax return for what amount?