• Bob is 46 and made $45,000 in wages in 2017. He divorced in 2014 and has not remarried. He pays all the cost of keeping up his home.
• Bob's daughter, Joan, lived with him all year.
• Joan is 27, single, and had no income in 2017. She is not disabled.
• Joan's baby, Sara, was born in November 2015. Sara lived in Bob's home since birth.
• Bob provides more than half of the support for both Joan and Sara.
• Bob, Joan, and Sara are all U.S. citizens with valid Social Security numbers.

5. Who can Bob claim as a qualifying child(ren) for the earned income credit?

6.Who can claim Sara as a dependent?