Neville and Julie are married and have two children ages 19 and 14. Their adjusted gross income for the year is $74,800.

Round all calculations (including all fractions) up to the next whole number.

a. Neville and Julie can claim $_____________ as a child credit.

b. They can claim $__________ for the child credit if their children are ages 16 and 13.

c. Assume the same facts as part a except that their adjusted gross income is $405,000. Neville and Julie are allowed a child credit of $________. Their child credit is reduced by $_______ due to their adjusted gross income.