C. 19. Which of the following would not qualify as "employment related expenses for purposes of the child care credit? a. Nursery school fees b. Housekeeper's salary c. Housekeeper's meals d. Transportation to nursery school 20. If a taxpayer qualifies for the earned income credit, such credit can be subtracted from: a. Gross income b. Adjusted gross income to arrive at taxable income The tax owed, or can result in a refund, but only if the taxpayer had tax withheld from wages d. The tax owed, or can result in a refund, even if the taxpayer had no tax withheld from wages 21. Charlene, a widow, maintains a home for herself and her two dependent preschool children. In 2020, Charlene's earned income and adjusted gross income was 549,000. During 2020, Charlene paid work-related expenses of $4,000 for a housekeeper to care for her children. How much can Charlene claim for the child care credit in 2020? a. SO b. $600 C. $800 d. $1,200 22. In 2020, Alex, age 28, paid $4,000 to Rita, his ex-wife, for child support. Under the terms of their divorce decree, Rita has full custody of their five-year-old son, William, who lived with Rita for the entire year. Alex's income for 2020 included wages of $9,000, and he had a regular income tax liability of $30. How much is Alex's earned income credit for 2020? a. $0 b. $30 C. $460 d. $522 23. An employee who has had social security tax withheld in an amount greater than the maximum for a year, may claim: a. The excess as a credit against income tax, if that excess was withheld by one employer. b. The excess as a credit against income tax, if that excess resulted from correct withholding by two or more employers. C. Reimbursement of such excess from his employers if that excess resulted from correct withholding by two or more employers. d. Such excess as an itemized deduction, if that excess resulted from correct withholding by two or more employers. 24. The earned income credit can result in a: a. Refund even though the taxpayer has no federal income tax liability b. Refund only if federal income tax was withheld from wages c. Refund even though the taxpayer has no earned income