S, who is 24 and a single parent, maintains a household for her three-year-old dependent daughter and her ten-month-old son. S earned $16,000 during this calendar year. S has no other source of income and does not itemize her deductions.

a. Determine Ss allowable earned income credit.

b. Determine Ss tax payment due or her refund, assuming that $200 was withheld from her wages and that she did not make any quarterly estimated tax payments.