MY . How many qualifying persons does Fran have for the Earned income credit ?" 2 . [ . 2 `3 12. What is the amount of the child and dependent care credit Fran can claim on Form 2441 , Child and Dependent Care Expenses ?' 5 13 . The total amount of qualified Educational expenses used in the calculation of Fran's* 20 18 American opportunity credit is 27 . $3. 300 Do . $3. 825 { . J. $ 4, 220 14 . What is the amount of Fran's individual shared responsibility payment ?" I 15 . What is the amount of Fran's federal withholding ? } 16 . Fran's cancelled debt from Form 1095 -6 , Cancellation of Debt , must be included* on her federal income tax return as other income . A . True* Do . False 17 . Fran can use the higher Education Expenses Exception to avoid the 10%6 addi - tional tax on the Early distribution from her IRLA on Form 53 25 , Additional Taxes on Qualified Plans (including IRAS ) and Other Tax - Favored Accounts 4 . True False