Refundable Child Tax Credit. (Obj. 2) Pat and Diedra Dobson file a joint tax return for 2014. The Dobsons' AGI equals $30,700 of which $27,300 is taxable wages. The Dobsons take the standard deduction and claim dependency exemptions for their two teenage children, ages 13 and 15. Other than the child tax credit, the Dobsons do not claim any nonrefundable personal tax credits