Exhibit 13.2 Earned Income Credit and Phaseout Percentages Tax Year Number of Qualifying Children Earned Income Base Amount Credit Percentage Maximum Credit Phaseout Base Phaseout Percentage Phaseout Ends at Income of 2019 7.65 $ 6,920 10,370 14,570 14,570 34.00 40.00 45.00 $ 529 3.526 5,828 6,557 $14,450 24,820 24,820 24,820 7.65 15.98 21.06 21.06 $ 21,370 46,884 52,493 55,952 $ 6,920 10,370 14,570 14,570 7.65 34.00 40.00 45.00 $ 529 3.526 5,828 $ 8,650 19,030 19,030 19,030 7.65 15.98 21.06 21.06 $ 15,570 41,094 46,703 50,162 6,557 Married, Filing Jointly No children One child Two children Three or more children Other Taxpayers No children One child Two children Three or more children Married, Filing Jointly No children One child Two children Three or more children Other Taxpayers No children One child Two children Three or more children 2018 $ 6,780 10,180 14,290 14,290 7.65 34.00 40.00 45.00 $ 519 3,461 5,716 6,431 $14,170 24,350 24,350 24,350 7.65 15.98 21.06 21.06 $ 20,950 46,010 51,492 54,884 $ 6,780 10,180 14,290 14,290 7.65 34.00 40.00 45.00 $ 519 3,461 5,716 6,431 $ 8,490 18,660 18,660 18,660 7.65 15.98 21.06 21.06 $ 15,270 40,320 45,802 49,194 Samuel and Annamaria are married, file a joint return, and have three qualifying children. In 2019, they earn wages of $51,200 and no other income. Round your intermediate computations and final answer to the nearest dollar. Click here to access the Earned Income Credit and Phaseout Percentages Table. The earned income credit is $