In 2021, Lucy and Evan Stuart have a daughter who is 2 years old. The Stuarts are full-time students and they are both 24 years old. Their AGI is $16,000, consisting of $10,100 of lottery winnings (unearned Income) and $5,900 of wages. What is their earned income credit if they file jointly? Use Exhibit 8-11. (Leave no answer blank. Enter zero if applicable.) Earned income credit EXHIBIT 8-11 2021 Earned Income Credit Table Qualifying Children Maximum Earned Income Eligible for Credit No Credit When AGI (or earned income ir greater) Equals or Exceeds This Amount (4) + ((3)(5) 0 1 $9.820 10,640 14,950 14.950 2 (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 15.39 $1,502 $14,820 15.3% 34 3,618 25470 15.98 40 5,980 25.470 21.06 45 6,728 25.470 21.06 All taxpayers except married taxpayers filing joint returns 15.396 $ 1,502 $11.610 15.39 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 37414 3+ 0 1 $ 9820 10.640 14.950 14,950 2 $21 427 42,158 47.915 51464 3+ Source: Internal Revenue Code. "Rev. Proc. 2020-45. www.irs gov