Dependents, Child Tax Credit, and Divorce. Juan and Maria, who have two young chil$-$dren, are in the process of obtaining a divorce. Juan expects to have $$250,000$ of income

each year while Maria expects to have $$180,000$ of income each year. Assume the chil$-$dren will live with Maria after the divorce and that Juan will pay child support.

a$.$ What advice can you provide them regarding the child tax credit?

b$.$ What advice can you provide regarding tax rate schedules?