Ms. Gleason, an unmarried taxpayer, had the following income items: Salary $ 40,000 Net income from a rental house 3,200 Ms. Gleason has a four-year-old son who attends a day care center while she is at work. Ms. Gleason paid $4,380 to this center and has no itemized deductions.

A) Compute Child Credit

B) Dependent Credit

C) Income tax after these two credits.

Assume the taxable year is 2021.