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45. Tasha and Damien are a married couple with three-year twins. They pay $20,000 in 2021 for daycare for the twins to allow them to work full-time. The couple's AGI is $120,000. For 2021, the couple will be entitled to a child and dependent care credit of (use the American Rescue Plan Act figures for 2021): A) $3,200. B) $1,200. C) $10,000. D) $8,000. | 46. Stan and Marta, who are married with modified AGI of $90,000, are sending their son to his first year of college. Their total tuition and related payments during 2021 amounted to $5,500. They have not taken advantage of any other type of tax benefit related to educational expenses. Their American Opportunity Tax Credit for 2021 is A) $1,500. B) $2,000. C) $2,500. D) $5,000. 47. Shanice, a single taxpayer, has $100,000 of U.S. source taxable income and $300,000 of foreign source taxable income from countries X and Y for a total worldwide taxable income of $400,000. Countries X and Y levy a total of $89,000 in foreign taxes upon the foreign source taxable income. U.S. taxes before credits are $114,544. The foreign tax credit limitation is A) $28,636. B) $85,908. C) $66,750. D) $89,000