Please prepare your tax research memorandum for each of the two cases below.

1.Hyun Power is a single parent with two children, age 6 and 10. She is a full-time student and earns $ 11,000 in 2016. Both children receive dividends and capital gains from mutual funds acquired for them by their grandparents. Hyun has elected to include her childrens income on her return for the kiddie-tax computation. Since it is on her tax return, does her childrens income affect the computation of Hyuns earned income credit?

2. In 2016, Herbert Rain is enrolled as full-time student in program in taxation. He graduated from law school in June, studied full-time for the Bar during the summer, and then immediately began the graduate classes in September. The taxpayer pays $ 14,000 in tuition costs for the program in 2016. The taxpayers spouse will earn $ 60,000 in salary income this year. Will the taxpayers be able to deduct any of the graduate program tuition costs?