Should We Forego the American Opportunity Credit?

Roth and his wife have been trying to keep their taxable income below one 60 in order to qualify for the american opportunity credit. They've got cars, hha, house us, 300 thousand dollars, mortgages, 68 thousand. All those are pre taxs. But i'm not sure if we should forego the credit and just use the wroth retirement accounts. It's a credit for qualified education expenses. And you get a maximum annual credit of 25 hundred dollars per eligible student.