Jason, a single parent, lives in an apartment with his three minor children, whom he supports. Jason earned $27,400 during 2021 and uses the standard deduction. EXHIBIT 13.2 Earned Income Credit and Phaseout Percentages Tax Year Number of Qualifying Children Earned Income Base Amount Credit Percentage Maximum Credit Phaseout Base Phaseout Percentage Phaseout Ends at Income of 2021 Married, Filing Jointly No children $ 7,100 7.65 $ 543 $14,820 7.65 $21,920 One child 10,640 34.00 3,618 25,470 15.98 48,108 Two children 14,950 40.00 5,980 25,470 21.06 53,865 Three or more children 14,950 45.00 6,728 25,470 21.06 57,414 Other Taxpayers No children $ 7,100 7.65 $ 543 $ 8,880 7.65 $15,980 One child 10,640 34.00 3,618 19,520 15.98 42,158 Two children 14,950 40.00 5,980 19,520 21.06 47,915 Three or more children 14,950 45.00 6,728 19,520 21.06 51,464 2020 Married, Filing Jointly No children $ 7,030 7.65 $ 538 $14,680 7.65 $21,710 One child 10,540 34.00 3,584 25,220 15.98 47,646 Two children 14,800 40.00 5,920 25,220 21.06 53,330 Three or more children 14,800 45.00 6,660 25,220 21.06 56,848 Other Taxpayers No children $ 7,030 7.65 $ 538 $ 8,790 7.65 $15,820 One child 10,540 34.00 3,584 19,330 15.98 41,756 Two children 14,800 40.00 5,920 19,330 21.06 47,440 Three or more children 14,800 45.00 6,660 19,330 21.06 50,954 Round all computations to the nearest dollar. Calculate the amount, if any, of Jason's earned income credit.