41. Frank and Emma Browne are both over 65 and file a joint return. Emma received $800 from Social Security benefits and Frank received $1,200 from railroad retirement benefits. In addition to the benefits, they reported income of $18,000 from their antique shop. a. Compute Frank and Emma's tax credit from slanir for the elderly. 1.000. b. Assume that only Emma was over 65 and compute the tax credit for the elderly