30. (LO8) If a taxpayer claims a federal childcare tax credit of $600 and federal AGI is $40,000, how much is the California childcare credit?

31. (LO8) Galina and Georg are both over 65 and they have a qualifying relative who lives with them. What is the amount of their exemption tax credit?

32. (LO9) A taxpayer who is in the 32% federal tax bracket and the 9.3% California tax bracket wants to determine the taxable rate of interest she/he should seek to compare to a 5.5% tax free rate. What is that rate? Your answer should be formatted: x.xx%

33. (LO5) A taxpayer sells an asset for $24,340. Her federal adjusted basis in the asset is $16,780 and her California adjusted basis is $19,120. What is the adjustment amount in computing California AGI? If the adjustment is negative, show the amount in parentheses.