Scott and Barbara are married and want to file a joint return. Scott is a U.S. citizen and has a valid Social Security number. Barbara is a resident alien and has an ITIN. They resided in the United States all year with their children. Scott and Barbara have two children, Maria, age 8, and Luis, age 16. Maria and Luis are U.S. citizens and have valid Social Security numbers. Scott earned $22,000 in wages. Barbara earned $20,000 in wages. In order to work, the Gymses paid $2,000 to their son Luis to care for Maria after school. Scott and Barbara provided all of the support for their two children.

Questions: 4. What is the maximum amount Scott and Barbara are eligible to claim for the child tax credit? a. $2,000 b. $3,000 c. $4,000 d. $6,000

5. The Gymses qualify for the child and dependent care credit. a. True b. False