What is the net effect of the EIP (economic impact payment) and RRC (recovery rebate credit) on each of the following taxpayers. The EIP is $1,200 for single taxpayers and $2,400 for married, hiling jointly taxpayers. An additional $500 is allowed for each qualifying child. Amount of RRC taxpayer may claim 1. Mirka and Llam are married and file jointly with AGI of $97,000 in 2020. In 2020 they received an EIP of $2,900 based on their filing status and having a dependent child that was age 14 at the end of 2019 2. Phoebe was a dependent taxpayer in 2018 and had not filed a tax retum. In 2020, she failed to request and did not receive an EIP, although she was no longer a dependent and hod At of $28,000 as a single taxpayer. 3. Mahima received a $1,200 EIP in 2020. Due to the birth of her son in 2020, Mahima was classified as a head of household taxpayer with AGI of $47,000