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?

Married filing jointly $400,000

Married filing separately 200,000

Head of household and single 200,000

a. His AGI is $100,000.

b. His AGI is $420,000.

c. His AGI is $420,100, and his daughters are ages 10 and 12.