In 2022, Joshua and Ellen are married and file a joint return. Three individuals qualify as their dependents: their two children, ages 5 years and 6 months, and Ellen's son from a previous marriage, age 19. All parties are U.S. citizens. Joshua and Ellen's combined AGI is $68,000. Which children are "qualifying children" for the purposes of the child tax credit? Only the two young children, ages 5 years and 6 months All three children Only the son, age 19 d dependent tax credit is s