For purposes of claiming the Earned Income Credit, a qualifying child could be any of the

following except

A. Your 20-year-old unemployed child.

B. Your child who is less than 19 years old.

C. Your 22-year-old grandson who is a full-time student.

D. Your 40-year-old permanently disabled stepson.

All of the following qualify as work-related expenses for computing the child and dependent

care credit except

A. The parent-employers portion of Social Security tax paid on wages for a person to take care

of dependent children while the parents work.

B. Payments to a nursery school for the care of dependent children while the parents work.

C. The cost of meals for a housekeeper who provides necessary care for a dependent child

while the parents work.

D. Payments to a housekeeper who provides dependent care while the parent is off from work

because of illness.

Mr. Bently works and maintains a home for himself, his wife, and their two children. During the

current year, Mr. Bently had earned income of $50,000. They file a joint return and have itemized

deductions of $8,200. Mrs. Bently was a full-time student for 5 months in the current year and had

no earned income. They paid $3,000 of qualified work-related expenses while Mrs. Bently was a

student. What is the amount of child and dependent care credit for the current year?

A. $0

B. $500

C. $625

D. $875

Mr. and Mrs. Donegan are filing a joint return for the current year. Mr. Donegan was employed

the full year. Mrs. Donegan was a full-time student for 9 months and was not employed at any

time during the year. For the 9 months that Mrs. Donegan was a student, she paid $500 per

month to a child care center to care for their 4-year-old daughter. For purposes of the Child Care

Credit, Mrs. Donegan is considered to have current-year earned income of

A. $2,250

B. $3,000

C. $4,500

D. $6,000