James and Helen are married and file a joint tax return with AGI of $150,000. During 2018, they furnish more than half of the support of their 20-year-old son, Will and their 22-year-old son, Liam. Will earns $12,000 from a part-time job and Liam, who is a full-time college student, earns $5000 from a part-time job. James and Helen also provided more than half the support of Helen's cousin who lived with them for 9 months of the year. Determine who qualifies as dependents of James and Helen and calculate their child tax credit. Please explain why if a member of the household does not qualify. Related to taxation