Mary and Jack have a 12-year-old child, Michael. They have adjusted gross income (modified) below $400,000. Which statement best describes whether they can claim the full $2,000 tax credit for Michael (ignore the additional $1,000 child tax credit for this question). The is The $2,000 child tax credit is not available to a married couple. Because Jane owns a Schedule C business, they cannot claim the full $2,000 child tax credit. Because their modified AGI exceeds $400,000, they cannot claim the full $2,000 child tax credit Because their modified AGI is not above $500,000, they can claim the full $2,000 child tax credit