1. Taylor and Jordan are married and file a joint tax return claiming their two children, ages 11 and 9 as dependents. Their AGI for 2015 is $90,000. Taylor and Jordan's child tax credit for 2015 is: a. $0. b. $1,700. c. $1,900. d. $2,000.

2. In describing FICA taxes for self-employed taxpayers, which (if any) of the following statements is correct?

	a.	Self-employed taxpayers are allowed an itemized deduction for all of the self-employment taxes paid.
	b.	Self-employed taxpayers are allowed a deduction from their net earnings from self-employment at one-half self-employment rate in determining the self-employment tax.
	c.	Individuals with net earnings of $1,000 or more from self-employment are subject to the tax.
	d.	Self-employed taxpayers pay only the employee's one-half portion of the tax.