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 2022 for his daughters under each of the following alternative situations? Use Exhibit 8-8.

Required:

a. His AGI is $109,500.

b. His AGI is $436,000.

c. His AGI is $421,700, and his daughters are ages 10 and 12.