Juanita is 36 years old and has two children age 4 and 6 who live with her and whom she supports. Her earned income is $30,000. Her tax before credits is $800. What the amount of her refundable Additional Child Tax Credit?

NOTE: Additional Child Tax Credit is computed as follows:

1) $1400 per qualifying child for which the $2000 credit is claimed

2)The taxpayers earned income in excess of $2500 times 15%

3) Or the amount of the unclaimed portion of the otherwise nonrefundable credit