1 - James and Apple have AGI of $117,300, file jointly, and claim two dependent children (ages 7 and 10):

2.William and Carla file a joint tax return. Carla earned $26,000 during the year, while William attended law school full-time for 10 months and earned no income. They paid $3,500 for the care of their 3-year-old child, Carl.

3.Raymond and Michele file a joint tax return. Raymond earned $32,500 during the year, while Michele earned $8,000 for the year from a part-time job. They paid $7,000 for the care of their two children under age 13.

4.Beth is a single taxpayer who has two dependent children under age 5. Beth earned $23,500 in wages during the year and paid $6,700 for the care of her children.