12. Individuals without children are eligible for the earned income credit if they meet all the following conditions except A) file married filing separately. B) at tax year end are at least age 25 but not more than age 64. C) for the tax year are not a dependent of another taxpayer. D) the United States is their principal place of residence for more than one-half of the tax year. 13. A taxpayer will be ineligible for the earned income credit if he or she has disqualified investment income of more than $3,150. Disqualified income includes all the following except A) net capital gains. B) tax-exempt interest. C) net rental income. D) self-employment income. 14. Max and Alexandra are married and incur $5,500 of qualifying expenses to care for their two children, ages 2 and 5. Max's earned income is $35,000 and Alexandra's earnings from a part-time job are $5,000. What is the amount of the qualifying expenses for purposes of computing the child and dependent care credit