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8. A married couple have three dependent children whose ages at the end of the year are 12, 15, and 17. Their Modified AGI is

8. A married couple have three dependent children whose ages at the end of the year are 12, 15, and 17. Their Modified AGI is $114,200. How much of the child tax credit can be applied against their tax liability? The phase out amount for MFJ is $110,000 for 2015.

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