1.Ginger and Roger have three children and Gingers mom that live with them. Their children are ages 3 years, 15 years and 19 years old. The mom who lives with them full time and is 100% supported by them and has no taxable income. Ginger and Rogers AGI is $100,000 for the year.

1. Based on the above information, what credits is it likely that Ginger and Roger qualify for? Identify the credit and the amount they would be eligible to claim for 2020.
2. How would your answer to part A change if this were 2021?
3. Ginger and Roger are self-employed and have no income tax withheld. Their projected income tax liability for 2020 is $10,000 before credits. Based on your response in part A, would Ginger and Roger need to make estimated tax payments for 2020? Why or Why not?