74. Karla is a single parent with two children ages seven and eleven. She is a fulltime student and earns $12,000. Both of her children receive dividends and capital gains from mutual funds started for them by their grandparents. Karla has elected to include her children’s income on her return for the kiddie tax computation. Since it is on her tax return, does her children’s income affect the computation of Karla’s earned income credit?