I was able to fill out the first page, but I'm a bit confused on the second half, as well as allowed child tax credit.

Note: This problem is for the 2019 tax year. Daniel B. Butler and Freida C. Butler, husband and wife, file a joint return. The Butlers live at 625 Oak Street in Corbin, KY 40701. Dan's Social Security number is 111-11-1112, and Freida's is 123-45-6780. Dan was born on January 15, 1968, and Freida was born on August 20, 1969. During 2019, Dan and Freida furnished over half of the total support of each of the following individuals, all of whom still live at home: a. Gina, their daughter, age 22, a full-time student, who married on December 21, has no income of her own and did not file a joint return with her husband, Casey, who earned $10,600 during 2019. Gina's Social Security number is 123-45-6788. b. Willie, their son, age 19, graduated high school in May 2019. He is taking a leap year and will not begin college until 2020. He had gross income of $6,300 in 2019. Willie's Social Security number is 123-45-6787. c. Ben, their oldest son, age 26, is a full-time graduate student with gross income of $5,200. Ben's Social Security number is 123-45-6786. Dan was employed as a manager by WJJ), Inc. (employer identification number 11-1111111, 604 Franklin Street, Corbin, KY 40702), and Freida was employed as a salesperson for Corbin Realty, Inc. (employer identification number 98-7654321, 899 Central Street, Corbin, ky 40701). Selected information from the W-2 forms provided by the employers is presented below. Dan and Freida use the cash method. Line Description Dan Freida Minang ting mnonantinn 7 non Line Description Dan Freida 1 Wages, tips, other compensation $74,000 $86,000 2 Federal income tax withheld 11,000 12,400 17 State income tax withheld 2,960 3,440 Freida sold a house on December 30, 2019, and will be paid a commission of $3,100 (not included in the $86,000 reported on the W-2) on the January 10, 2020, closing date. Other income (as reported on 1099 Forms) for 2019 consisted of the following: Dividends on CSX stock (qualified) $4,200 1,600 Interest on savings at Second Bank Interest on City of Corbin bonds 900 Interest on First Bank CD 382 The $382 from First Bank an original issue discount. Dan and Freida collected $16,000 on the First Bank CD that matured on September 30, In addition to the above information, Dan and Freida's itemized deductions included the following: $700 600 Paid on 2019 Kentucky income tax Personal property tax paid Real estate taxes paid Interest on home mortgage (Corbin S&L) Cash contributions to the United Way 1,800 4,900 800 Sales tax from the sales tax table is $1,860. Dan and Freida made Federal estimated tax payments of $8,000. They have never owned or used any virtual currency, and they do not wish to contribute to the Presidential Election Campaign. The Kentucky income tax rate is 4%. Required: Compute Dan and Freida's 2019 Federal income tax payable (or refund due). Use Form 1040 and Schedules 1, 3, B and the Qualified Dividends and Capital Gain Tax Worksheet to complete this tax return. If there is a tax overpayment, the Butlers would like a refund. If additional tax is due, assume no underpayment penalty applies. It may be necessary to complete the tax schedules before completing Form 1040. Enter all amounts as positive numbers. If an amount box does not require an entry or the answer is zero, enter "0". When computing the tax liability, do not round your immediate calculations. Form 1040 (2019) Daniel B. and Freida C. Butler 111-11-1112 Page 2 12a Tax (see inst.) Check if any from Form(s): 108814 20 4972 30 12a 41,818.0 b Add Schedule 2, line 3, and line 12a and enter the total 12b 52,200.0 13a Child tax credit or credit for other dependents. 13a b Add Schedule 3, line 7, and line 13a and enter the total 13b 14 Subtract line 13b from line 12b. If zero or less, enter -0- 14 15 Other taxes, including self-employment tax, from Schedule 2, line 10 15 16 Add lines 14 and 15. This is your total tax . . 16 17 Federal income tax withheld from Forms W-2 and 1099 17 23,400 18 Other payments and refundable credits: a Earned income credit (EIC)..... 18a If you have a qualifying child, attach Sch. EIC. If you have nontaxable b Additional child tax credit. Attach Schedule 8812 18b 2, 18d e Add lines 18a through 18d. These are your total other payments and refundable credits. 18e 8,000 19 Add lines 17 and 18e. These are your total payments 19 20 Refund If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 20 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here 21a Direct deposit? b Routing number c Type: Checking Savings See instructions. d Account number 22 Amount of line 20 you want applied to your 2020 estimated tax 22 Amount You Owe 23 Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions .. 23 24 Estimated tax penalty (see instructions) 24 Do you want to allow another person (other than your paid preparer) to discuss this return with Yes. Complete below. Third party