Smith takes his grandfather clock to A. S. Clockwise, a seller of clocks, for cleaning and repairs. Clockwise has a clearly stated policy that all repairs must be paid for in cash unless prior credit arrangements have been approved. The estimated cost of the cleaning and repairs is stated as $100-$125. Clockwise makes the repairs and, with cleaning, the bill is $120. Smith owns a number of nonexempt assets. When Smith comes to pick up his grandfather clock, he refuses to pay cash, and Clockwise refuses to turn over the grandfather clock to Smith.
1. What is the best lien remedy available for Clockwise?

In 2018, laureen is currently single. she paid $2,800 of qualified tuition and related expenses for each of her twin daughters sheri and meri to attend state university as freshmen ($2,800 each for a total of $5,600). sheri and meri qualify as laureen’s dependents. laureen also paid $1,900 for her son ryan’s (also laureen’s dependent) tuition and related expenses to attend his junior year at state university. finally, laureen paid $1,200 for herself to attend seminars at a community college to her improve her job skills.what is the maximum amount of education credits laureen can claim for these expenditures in each of the following alternative scenarios? a. laureen's agi is $45,000.b. laureen’s agi is $95,000.c. laureen’s agi is $45,000 and laureen paid $12,000 (not $1,900) for ryan to attend graduate school (i.e, his fifth year, not his junior year).