30. Mirek and Zorine are a married couple with two qualifying children. Danica is a 16-year-old high school student, and Bohdan is a 21-year-old college student. The couple reports AGI of $145,000. The couple is entitled to child and other dependent tax credits of

A) $2,000.

B) $4,000.

C) $1,000.

D) $3,500.

31. Esterina, age 20, is a full-time college student with earned income from wages of $4,400 and

interest income of $500. Esterina's parents provide more than half of her support. Esterina's 2021 taxable income is

A) $0.

B) $150.

C) $500.

D) $3,850.

32. Hossain, age 14, is a dependent of his parents. In 2021 he earned $5,000 from a part-time job and $8,000 of interest income on bonds given him by his grandparents, resulting in taxable income of $7,650. Under kiddie tax rules, calculation of tax requires dividing taxable income between net unearned income and other taxable income taxed at his own rate. Hossain's taxable income will be divided as follows

A) net unearned income -$5,800 and earned taxable income -$1,850.

B) net unearned income -$7,650 and earned taxable income -$0.

C) net unearned income -$0 and earned taxable income -$7,650.

D) net unearned income -$1,850 and earned taxable income -$5,800.