[1] If a taxpayer qualifies for the Earned Income Credit, such credit can be subtracted from

A. Gross income to arrive at adjusted gross income.

B. Adjusted gross income to arrive at taxable income.

C. The tax owed, or can result in a refund, but only if the taxpayer had tax withheld from wages. D. The tax owed, or can result in a refund, even if the taxpayer had no tax withheld from wages.

[2] Which of the following items is considered earned income for the Earned Income Credit?

A. Self-employment income earned from a sole proprietorship. B. Interest on savings accounts.

C. Capital gains on stock sales.

D. Rental income for which no services are performed.

[3] For purposes of claiming the Earned Income Credit, a qualifying child could be any of the following except

A. Your 20-year-old unemployed child.

B. Your child who is less than 19 years old.

C. Your 22-year-old grandson who is a full-time student. D. Your 40-year-old permanently disabled stepson.