Christy is unmarried and has one dependent child, age 6, who lived with her for the entire year. In 2016,

she has income of $16,000 in wages and $4,000 in alimony. Her AGI is $20,000.

2016 Earned Income Credit Table
Number of					Phase-out Threshold for
Qualifying	Credit	Credit Base	Maximum	Phase-out	Taxpayers Married Filing Joint
Children	Rate	(Earned Income)	Credit	Rate*	(Not Married Filing Joint)
0	7.65%	$6,610	$506	7.65%	$13,820 ($8,270)
1	34%	$9,920	$3,373	15.98%	$23,740 ($18,190)
2	40%	$13,930	$5,572	21.06%	$23,740 ($18,190)
3 or more	45%	$13,930	$6,269	21.06%	$23,740 ($18,190)
*Applied to earned income (or AGI if larger) in excess of phaseout threshold.

Requirements

a.	What is Christy's tentative earned income credit (before phaseout)?
b.	What is Christy's allowable earned income credit?
c.	If Christy has no income tax liability (before the earned income credit is subtracted), is she entitled to a refund in the current year?
d.	How will your answers to Parts a and b change if Christy is married filing a joint return?