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Trey has two dependents, his daughters, ages 14 and 17, at year-end.Trey files a joint return with his wife.

What amount of childcredit will Trey be able to claim for his daughters under each of the following alternative situations? UseExhibit 8-8.

EXHIBIT 8-8Child Tax Credit Phase-Out Threshold

Filing StatusPhase-Out Threshold

Married filing jointly$400,000

Married filing separately200,000

Head of household and single200,000

a.His AGI is $107,300.

Amount of child tax credit ?

b.His AGI is $420,500.

Amount of child tax credit ?