Trey has two dependents, his daughters, ages 14 and 18, at year-end. Trey files a joint return with his wife.

What amount of child tax credit (either as a child or a qualifying dependent) will Trey be able to claim in 2021 for his daughters under each of the following alternative situations? Use Exhibit 8-8.

a. His AGI is $107,600.

b. His AGI is $426,900.

c. His AGI is $429,800, and his daughters are ages 10 and 12.