Tiffany and Carlos are married and have two children, Mikey is 13 years old and Susie is 25. Both children are unmarried and live at home with their parents. Tiffany and Carlos provide over half of the support costs of both children. During the year, Mikey earned $3,000 at a local fast-food restaurant. Susie earned $3,700 as a part-time bookkeeper. Which of the following is TRUE? (Assume a $4,400 limit for the gross income test).

Susie will qualify her parents for the $500 family credit..

Mikey will qualify his parents for a $3,600 credit because he is under 15 years old.

Susie will qualify her parents for the full $3,000 credit.

Susie will not qualify her parents for any credit.