13. Child Tax Credit. (Obj. 2) Compute the child tax credit for each of the following taxpayers.

a. Jett is married but does not file a joint return with his spouse. Jett claims his 6-year-old son as a dependent and files as head of household under the abandoned spouse rules. Jetts AGI is $85,440.

b. Eren is divorced. She and her ex-husband share custody of their four children, ages 2-8, but Eren is the custodial parent. She has not signed away her right to claim the children as dependents. Her AGI is $95,694.

c. Michelle is 43-years old and a single parent. She claims her three children, ages 9, 14, and 17 as dependents. Her AGI is $123,639.

d. Randy and Tammy OBrien file a joint return. Tammys 16-year-old sister lives with them the entire year. They claim the sister and their 2-year-old daughter as dependents. The OBriens AGI is $145,800.