4. Mrs. A is an unmarried taxpayer with one qualified child, age 15, living in her home. Her AGI is $40,000 and she does not itemize deductions. fg Compute Mrs. As tax liability. (Take into consideration the child tax credit but ignore the earned income tax credit.)

5. Mr. and Mrs. OP have two dependent children. They paid $7,200 wages to a day care center to care for the children. Mr. and Mrs. OP file a joint return. In each of the following cases, compute their dependent care credit.

a) One child is age 10 and the other is age 15. Mr. OPs earned income is $75,000 and Mrs. OP has no earned income. Their AGI is $81,300.

b) One child is age 2 and the other is age 6. Mr. Ops earned income is $45,000 and Mrs. OPs earned income is $28,000. Their AGI is $81,300.

6. On March 31, Mr. R quit his job with MT Inc. and began a new job with PK Company. His salary from MT Inc. was $53,900 and his salary from PK Company was $90,000. Compute his excess payroll tax withholding credit. (Assume a social security rate of 6.2% and a wage base limit of $137,700.)

7. Mr. and Mrs. Ks AGI was $23,000. Their federal income tax withholding was $850. They had no itemized deductions and two dependent children, ages 14 and 15. If they are entitled to a $5,828 earned income credit, compute their tax refund, including the. Include the refundable child tax credit, the earned income tax credit, and the federal income tax withheld in computing the tax refund.