(4) Jim and Mary file jointly for 2019. They have two children, Sally age 15 and Joseph age 18. Joseph works part-time in Key Food and earned $4,900 during 2019. In addition, during 2019 Jim's mother Miriam, age 79 lived with them. Miriam received nontaxable Social Security income of $10,500 during 2019. Jim and Mary's AGI was $78,000 for 2019 (A) Determine the number of qualifying children (dependents), if any, and the amount of the child tax credit, if any, for 2019. (B) Determine the number of qualifying relatives (dependents), if any, and the amount of the relative tax credit, if any, for 2019