43. A wage cap does not exist for which of the following self-employment taxes?

A) Social Security tax

B) FICA

C) FUTA

D) Medicare hospital insurance

44. In the fall of 2018, Tatiana went back to school to earn a master of business degree. She incurred $8,000 of qualified educational expenses and her modified AGI for the year was $50,000. Her Lifetime Learning Credit is

A) $1,000.

B) $1,400.

C) $1,600.

D) $2,500.

45. Which one of the following is a refundable credit?

A) child and dependent care credit

B) earned income credit

C) lifetime learning credit

D) credit for the elderly and disabled