TAXPAYER SITUATIONS INVOLVING VARIOUS TAX CREDITS AVAILABLE (1) Bradley has two college age children, Clint, a freshman at State University, and Abigail, a junior at Northwest University. Both Clint and Abigail are full time students. Clint's expenses during the 2022 fall semester are as follows: $2,400 tuition, $450 books and supplies, and $1,600 room and board. Abigail's expenses for the 2022 calendar year are as follows: $10,200 tuition, $1,200 books and supplies, and $3,600 room and board. Tuition and the applicable room and board costs are paid at the beginning of each semester. Bradley is married, files a joint tax return, claims both children as dependents, and has a combined AGI with his wife of $97,000 for 2022. Determine Bradley's available education tax credit for 2022. (2) Dabney and Nancy are married, both gainfully employed, and have two children who are 3 and 6 years old. Dabney's salary is $35,000 while Nancy's salary is $40,000. During the year, they spend $7,000 for child care expenses that are required so both of them can work outside of the home. Calculate their credit for child and dependent care expenses. (3) Susan generated $45,000 of net earnings from the conduct of a tax preparation business that she operated during the tax filing season. She also received wages of $60,000 from her full time job. Compute her self employment taxes due for 2022