2. Of the credits we went over in Class \#1, which one, in your opinion, is most important TO YOU and why do you feel that way? What do you think is MOST important to the BROAD base of taxpayers? Why? Also, please describe for me how the credit is calculated, in your words. The amount of credit; is it refundable or not; can it be carried forward; backward; what costs qualify; when was it first enacted; etc; etc