Problem 12-31 (LO. 4) Joshua and Ellen are married and file a joint return. Three individuals qualify as their dependents: their two children, ages 5 years and 6 months, and Ellen's 18-year-old son from a previous marriage. All parties are U.S. citizens. Joshua and Ellen's combined AGI is $68,000. Which children are "qualifying children" for the purposes of the child tax credit? Joshua and Ellen's child tax credit is $ and dependent tax credit is $