Which of the following distributions from Coverdell Education savings Account (ESA) is taxable? A distribution that is a return of investment, used to pay qualifying education expenses at an eligible institution. A distribution that is a return of investment, not used to pay qualifying education expenses at an eligible institution, provided the distribution did not exceed qualified education expenses. A distribution of earnings used to pay qualifying education expenses at an eligible institution. A distribution of earnings not used to pay qualifying education expenses at an eligible institution. A refundable credit reduces the taxpayer's _____ Income before determining tax liability. Tax liability, and may even increase the refund. Income before determining tax liability, and may even increase the refund. Tax liability, but may not exceed the tax liability. The calculation of the additional Child Tax Credit is first triggered when _____ The taxpayer's modified adjusted gross income (MAGI) exceeds $12, 400 in 2015. The taxpayer's modified adjusted gross income (MAGI) was more than 15% over the threshold. More than two children lived with the taxpayer. Due to tax liability limits, the taxpayer did not receive the maximum Child Tax Credit for which they were eligible. A child no longer qualifies a taxpayer for the Child Tax Credit in the year the child reaches _____ Age 19, or age 24 the child is a full-time student least five months of the year. Age 19. Majority, which is 18 in most states