In 2021, Amanda and Jaxon Stuart have a daughter who is 1 year old. The Stuarts are full-time students and they are both 25 years old. Their only sources of income are gains from stock they held for three years before selling and wages from part-time jobs. What is their earned income credit in the following alternative scenarios if they file jointly? Use Exhibit 8-11. (Leave no answer blank. Enter zero if applicable.)

a. Their AGI is $15,800, consisting of $12,400 of capital gains and $3,400 of wages.

b. Their AGI is $15,800, consisting of $10,000 of lottery winnings (unearned income) and $5,800 of wages.

c. Their AGI is $28,000, consisting of $23,000 of wages and $5,000 of lottery winnings (unearned income).

d. Their AGI is $28,000, consisting of $5,000 of wages and $23,000 of lottery winnings (unearned income).

e. Their AGI is $10,000, consisting of $10,000 of lottery winnings (unearned income).

EXHIBIT 8-11 2021 Earned Income Credit Table No Credit When AGI (or earned income if greater) Equals or Exceeds This Amount (4) + [(3)/(5)] (1) Maximum Earned Income Eligible for Credit Qualifying Children 0 1 $ 9,820 10,640 14,950 14.950 (3) Credit Phase-Out for Maximum AGI (or earned income (5) (2) Credit if greater) Over This Phase-Out Credit % (1) X (2) Amount Percentage Married taxpayers filing joint returns 15.3% $1,502 $14.820 15.3% 34 3,618 25,470 15.98 40 5.980 25,470 21.06 45 6,728 25,470 21.06 All taxpayers except married taxpayers filing joint returns 15.3% $ 1,502 S 11,610 15.3% 34 3,618 19,520 15.98 40 5,980 19,520 21.06 45 6.728 19,520 21.06 $24.637 48.108 53.865 57,414 2 3+ 0 $ 9.820 1 10.640 $21.427 42.158 47.915 51,464 2 14,950 14.950 3+ Source: Internal Revenue Code. "Rev. Proc. 2020-45." www.irs.gov