1. Jarrod receives a scholarship of $24,400 from Riggers University to be used to pursue a bachelor's degree. He spends $14,640 on tuition, $1,220 on books and supplies, $4,880 for room and board, and $3,660 for personal expenses.

Jarrod may exclude $............. from his gross income.

2. Santiago and Amy are married and file a joint tax return claiming their three children, ages 11, 14, and 20, as dependents. Their AGI is $140,800.

Santiago and Amy's child tax credit for 2018 is $..................