1. Who are Valerie's qualifying persons for Head of Household filing status?

A. Annie, Patrick, and Ethan

B. Patrick and Ethan (this choice is wrong)

C. Annie and Ethan

D. Annie and Patrick

2. Ethan is Valeries qualifying child for which of the following benefits?

A. Exemption for a dependen

B. Child tax credit

C. Earned income credit

D. None of the above

Valerie's husband, Donald, died in March 2013. She has not remarried. She has two sons, Ethan and Patrick, and one daughter, Annie, who lived with her all year Valerie paid more than half of the support for Annie and Patrick and all of the cost of keeping up the home. Her son, Ethan, graduated from college two years ago. He is working and earned wages of $30,000. He provides more than half of his own support. Valerie is paying off a student loan that she took out for her son Ethan's qualified education expenses at an eligible institution. He was her dependent when she took out the loan. Valerie is a seasonal emplovee and was laid off in December. She received unem ployment income. She cashed in her 401(k) savings and used the money for household expenses. She does not qualify for any exception to the additional tax on early distributions Her son, Patrick, attended after-school care while Valerie worked. The volunteer is not sure if Valerie had qualified health insurance from her employer all year since she was laid off in December. Valerie mentions that her employer confirmed that she and her children, Annie and Patrick, had health insurance cover- age all year. Ethan had MEC all year through his employer