Alexandra Borat is 42 years old and divorced from her husband. Her Net Income For Tax

Purposes for 2019 is $84,000. She has retained the family home and both of the children of

the marriage live with her. Her son is 23 years old and suffers from mental impairment. He

does not qualify for the disability tax credit. Her daughter is 14 years old and in good health.

Her son has no income during the year, while her daughter has Net Income For Tax Purposes of $4,300. Determine Ms. Borats maximum federal tax credits for 2019.