Jason, a single parent, lives in an apartment with his three minor children, whom he supports. Jason earned $27,400 during 2019 and uses the standard deduction.

Calculate the amount, if any, of Jason's earned income credit.?

EXHIBIT 13.2 Earned Income Credit and Phaseout Percentages Phaseout Ends at Income of Number of Earned Income Credit Phaseout Phaseout Tax Maximum Qualifying Children Credit Year Base Amount Percentage Base Percentage Married, Filing Jointly 2019 No children $6,920 $ 529 $14,450 7.65 7.65 $21,370 One child 15.98 46,884 10,370 34.00 3,526 24,820 Two children 14,570 40.00 5,828 24,820 21.06 52,493 Three or more children 6,557 14,570 45.00 24,820 21.06 55,952 Other Taxpayers No children $ 8,650 $6,920 $ 529 $15,570 7.65 7.65 One child 10,370 34.00 3,526 19,030 15.98 41,094 Two children 21.06 14,570 40.00 5,828 19,030 46,703 Three or more children 14,570 45.00 6,557 19,030 21.06 50,162 Married,Filing Jointly 2018 $ 6,780 $ 519 No children 7.65 $14,170 7.65 $20,950 One child 10,180 34.00 3,461 24,350 15.98 46,010 Two children 40.00 14,290 5,716 24,350 21.06 51,492 Three or more children 6,431 14,290 45.00 24,350 21.06 54,884 Other Taxpayers $ 8,490 No children $ 519 $6,780 7.65 7.65 $15,270 One child 15.98 10,180 34.00 3,461 18,660 40,320 Two children 18,660 45,802 14,290 40.00 5,716 21.06 Three or more children 14,290 18,660 21.06 45.00 6,431 49,194