Herb and Alice are married and file a joint return. Herb is 74 years old and Alice is 70. Neither are blind.

Both Herb and Alice are retired. Herb works part time as a greeter.

Herb earned $15,000 in wages. They also received Social Security benefits of $44,000. They received no other income in 2022.

Both Herb and Alice are U.S. citizens, lived in the United States all year, and have valid Social Security numbers. They do not have any qualifying children, and no one else lives with them.

3. Herb and Alice qualify for the earned income credit (EIC).

a. True, because their daughter offered to let them claim their grandchild.

True, because they have earned income and adjusted gross income under the EIC threshold.

False, because their income is too high.

d. False, because they are over the age limit for taxpayers who do not have a qualifying child.

Chloe, age 48, divorced her husband in 2017.

Chloes 4 year old grandson, Marcus, has been living with her since his parents were incarcerated in August 2019. Chloe provided all the support for Marcus and all the costs of keeping up their home in 2022. Marcus' parents had no income for 2022 and will not claim Marcus.

Chloe worked full time and earned $53,000. She received no other income in 2022.

Marcus attends daycare while Chloe works. Chloe received a statement from the daycare provider showing she paid $5,980 for Marcus care for the year. She did not pay any 2021 expenses in 2022.

Chloe and Marcus are both U.S. citizens, lived in the United States all year, and have valid Social Security numbers. No one else lives in the household with them.

4. How much combined child tax credit/additional child tax credit (CTC/ACTC) can Chloe claim on her 2022 federal income tax return?