Zach D. (age 49, DOB: 1/7/1973, SSN: ) and Victoria L. (age 42, DOB: 4/1/1980, SSN: 421- 00-1019) Colby live in a townhouse located at 3842 Timber Creek Drive, Your City, Your State Your Zip. They use the married filing jointly filing status for the 2021 tax year. Neither want to designate $3 of their taxes for the Presidential Election Campaign. The whole family was covered by health insurance all year. Their two older children, Zach Jr. (age 12, DOB: 2/19/2010, SSN: ) and Meagan (age 10, DOB: 1/9/2012, SSN: lived with them all year. Their youngest child, Mitchell (SSN: , was born December 30, 2021. The Colbys received an EIP3 payment in the amount of $7,000 and advance CTC payments of $4,500. Zach Jr. and Meagan attended daycare at Mother Goose Day Care Center located at 9121 Old Hundred Road, Your City, Your State Your Zip. The identification number for Mother Goose is 54-8741254. Zach and Victoria paid a total of $13,000 (Zach, Jr. $5,000 and Meagan $8,000 for daycare. Victorias niece, Ruby Shelton (age 16, DOB: 3/23/2006, SSN: 5, has lived with Zach and Victoria since her parents passed away in a car accident four years ago. Zach is a construction worker, and Victoria is a lab technician at a hospital. Zach contributed $4,500 to his traditional IRA, and Victoria contributed $2,500 to her IRA. Only Zach was covered by a retirement plan. Zachs basis in his traditional IRA on 12/31/2020 is $14,000. They itemized last year and received a state refund of $50. They will use the standard deduction this year. They won a single prize of $400 in the lottery from their home state and an additional prize of $200 from a neighboring state. Victoria is in her third year of completing a four-year program at Commonwealth University to obtain a degree in forensic science. She is enrolled half-time and received a Form 1098-T with Box 2 filled in and Box 7 checked from the college. She also received a Form 1098-T for 2020 with Box 2 filled in and Box 7 checked. The colleges EIN is 54-5555555. The school is located at 10125 W Gayton Road, Your City, Your State, Your ZIP. She paid the following expenses: Tuition - $2,014 Books - $689 (purchased online and used as part of course requirement) Lab fees -$926 (required to be paid to the college)

Answer the following question based on the tax return you prepared for Zach and Victoria Colby.

Select the total nonrefundable credits from Schedule 3, line 8:

a) $2,407

b) $ 963

c)$ 0

d) $1,444