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Trey has two dependents, his daughters, ages 1 0 and 1 2 at year - end. Trey files a joint return with his spouse. What

Trey has two dependents, his daughters, ages 10 and 12 at year-end. Trey files a joint return with his spouse.
What amount of child tax credit (either as a child or a qualifying dependent) will Trey be able to claim in 2023 for his daughters? Use Exhibit 8-8.
His AGI is $421,400, and his daughters are ages 10 and 12.
EXHIBIT 8-8 Child Tax Credit Phase-Out Threshold
\table[[Filing Status,Phase-Out Threshold],[Married filing jointly,$400,000
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