8. In 2021, George and Martha are married and file a joint tax return claiming their two children, ages 10 and 8 as dependents. Assuming their AGI is $ 119,650, and ignoring the temporary (COVID) credit increase, George and Martha's child tax credit is: a. $0 b. $ 2,000 c. $3,000 d. $ 4,000 7. In March 2021, Gray Corporation hired two individuals, both of whom were certified as long-term recipients of family assistance benefits. Each employee was paid $ 11,000 during 20201. Gray's work opportunity tax credit amounts for 2021 is: a. $ 2,400 b. $ 4,800 c. $ 6,000 d. $ 12,000