Ms. Morrison is divorced and maintains a residence far from her former spouse. She has custody of the two children from the marriage. They are aged 7 and 10 and in good health. Her Net Income For Tax Purposes is $50,000, all of which is spousal support payments. Neither child had any income for the year.

 Determine the maximum amount of 2020 personal tax credits, including transfers from a spouse or dependent, that can be applied against federal Tax Payable by the taxpayer.