Jack and Jill were married on December 1, 2016. Jill and her two children of a previous marriage moved into Jack's home. Jill's children are 14 and 16 and have no income. Jack and Jill have the following income for tax purposes for 2016: Prior to the marriage Subsequent to the marriage Jack $33,000 $3,000 Jill $9,800 $800 

Required: 

A) Determine the optimum personal tax credits under section 118 for both Jack and Jill for 2016. 

B) How would your answer change in 2017 if the income levels remain the same?