Donald and Helen Martin have two children, Betty and Karen, who are ages 7 and 10, respectively, in the current year. Betty and Karen are qualsfed dependents of the Martins. They also have a niece, Nancy tige 111, Who flves with them and qualifes as a dependent AG) is $440,300. Included in the AGI of $440,300 is salary for Donald of $380,000 and for Helen of $12,500, Compute the Martins' child tisxcredit. Child taxcredit. is