Paul and Maggie are married and want to file a joint return. Maggie is a U.S. citizen and has a valid Social Security number. Paul is a resident alien and has an ITIN. They resided in the U.S. all year with their children, Cheryl (age 4) and Mike (age 15). Cheryl and Mike are U.S. citizens and have valid Social Security numbers. Paul earned $18,000 in wages and Maggie earned $20,000 in wages.

In order to work, Paul and Maggie paid child and dependent care expenses of $3,500 for their daughter Cheryl to attend Busy Bee Child Care.

Who can Paul and Maggie claim as a qualifying child for the child tax credit?

a. Mike

b. Cheryl

c. Both Cheryl and Mike

d. Neither Cheryl or Mike