22, Premium Tax Credit. (Obj. 2 and 3) During all of 2015, each of the following taxpayers fully comply with the ACA mandate to carry minimum essential (health care) coverage. Compute each taxpayers premium tax credit.

a. John is married, but files separately from his wife. John purchases his health insurance through the federal Marketplace. He selects the bronze plan, and his premiums for the year are $2,500. Had John selected the silver plan, his premiums would have been $4,000. Based on his household income and family size, the government has determined that Johns annual contribution for health care is $1,400.

b. Same as part a., except that Johns premiums under the bronze plan were $3,000.

c. The Wagners purchase a bronze plan through the federal Marketplace. The Wagners file a joint tax return, and their premiums for 2015 were $5,000. Had the Wagners selected the silver plan, their premiums would have been $8,000. Based on their household income and family size, the government has determined that the Wagners annual contribution for health care is $6,400.

d. Same as part c., except that the Wagners annual contribution for health care is $2,200.