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Trey has two dependents, his daughters, ages 1 4 and 1 8 , at year - end. Trey files a joint return with his spouse.

Trey has two dependents, his daughters, ages 14 and 18, 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 under each of the following alternative situations? Use Exhibit 8-8.
b. His AGI is $443,000.
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