8) Compute the tax liability for each of the following taxpayers, including any child tax credit: a) Norm and Nancy, both ages 46, are married, have two qualified children (ages 13 and 14), and file a joint return. Their combined salaries totaled $95,000. They had deductions for AGI of $6,000 and total itemized deductions of $8,100. Include the child tax credit. b) Juan, age 45, is single and has no dependents. He has a salary of $62,000, deductions for AGI of $3,000, and total itemized deductions of $13,000. c) Annie, age 11, has $5,300 in interest income during the year. She is claimed as a dependent on her parents' tax return. Her parents are in a 22% tax bracket. Calculate her tax liability for the year.