In which of the following situations will the spousal credit be greatest for a married couple?

a.	An individual has net income for tax purposes of $22,000, and the individual's common law partner has net income for tax purposes of $22,000
b.	One spouse has net income for tax purposes of $39,000, while the other spouse has net income for tax purposes of $9,000
c.	One spouse has net income for tax purposes of $46,000, while the other spouse has net income for tax purposes of $0
d.	Each spouse has net income for tax purposes of $22,000

With regard to refundable tax credits, ________.

a.	if the taxpayer does not have tax payable for the year equal to or greater than the credit amount, the excess credit amount is lost
b.	if the taxpayer does not have tax payable for the year equal to or greater than the credit amount, the excess amount is paid as a refund to the taxpayer
c.	if the taxpayer does not have tax payable for the year equal to or greater than the credit amount, the entire amount of the credit is carried forward to a future taxable year
d.	if the taxpayer does not have tax payable for the year equal to or greater than the credit amount, the excess credit amount is carried forward