Read the information for Fran Emerson beginning on page 67 . 10 . Head of Household is Fran's most advantageous filing status* True* Do. False 71 . How many qualifying persons does Fran have for the earned income credit ? El . [ . \\} 12 . What is the amount of the child and dependent care credit Fran can claim on Form 2441 , Child and Dependent Care Expenses ? $ 13 . The total amount of qualified educational expenses used in the calculation of Fran's* 2018 American opportunity credit is` 4 . $3, 300 Do . $3, 825 [ . $ 4, 000 J. $ 4, 220 14. What is the amount of Fran's individual shared responsibility payment ? $ 15 . What is the amount of Fran's federal withholding ? $ 16 . Fran's cancelled debt from Form 1094 -6 , Cancellation of Debt , must be included on her federal income tax return as other income . a . True False 17 . Fran can use the higher education expenses exception to avoid the 1096 addi - tional tax on the early distribution from her IRA on Form 5.329 , Additional Taxes on Qualified Plans ( including 1 RAs ) and Other Tax - Favored Accounts Q . True False*