How much is the refundable portion of the child tax credit for a taxpayer with one or two eligible children? a. The lesser of $2,000 per child or 15 percent of the taxpayer's earned income over $1,500 b. The greater of $2,000 per child or 15 percent of the taxpayer's earned income over $1,500 c. The greater of $1,500 per child or 15 percent of the taxpayer's earned income over $2,500 d. The lesser of $1,500 per child or 15