Question 19 of 75.

Roy (65) and Irene (54) will file married filing separate on their Massachusetts tax return. Roy's income is $46,552, and Irene's is $54,429. In 2019, Roy paid property tax of $2,612 on the home Irene is living in. Who may claim the Senior Circuit Breaker Credit, and how much will they claim?

Both may claim the credit; each will claim $550 on their tax return.

Neither may claim the credit.

Irene may claim the full credit of $1,100 because it is her home.

Roy may claim the full $1,100 credit because he paid the taxes.