Which of the following taxpayers (all of whom have one qualifying child for purposes of the child tax credit) are able to claim the full $2,000 child tax credit as a nonrefundable credit on their return?

Choose one answer.

	a. Nina, who files as Head of Householder with a modified AGI of $30,000 and a tax liability of $800
	b. Sheila, who files as married filing separately with a modified AGI of $220,000 and a tax liability of $4,000
	c. Kevin, who files as single with a modified AGI of $70,000 and a tax liability of $7,500
	d. Mac and June, who file as married filing jointly with a modified AGI of $430,000 and a tax liability of $20,000