1. Mitch and Kandy were married and live together until August when Mitch moved out of the family home they divorced in December 2017. They have one child, Liza, age 7. Liza lived with both parents until August 2018, and after that she lived with her mother. Mitch's earned income and AGI is $22,550. Kandy's earned income is $18,100 and her AGI is $17,340. For purpose of the earned income credit, who would be able to claim Liza as a qualified child if Mitch and Kandy are unable to reach an agreement?
A) Neither parent
B) Both parents
C) Her father, Mitch
D) Her mother, Kandy
2. Which of the following taxpayers (all of whom have one qualifying child for purpose of the child tax credit) are able to full $1000 child tax credit as a nonrefundable credit on their return?
A) Kevin, who files as single with a modified AGI of $70,000 and a tax liability of $7,500
B) Mac and June, who filed as married filling jointly with a modified AGI of $130,000 and a tax liability of $20,000
C) Nina, who who filed as Head of household with a modified AGI of $30,000 and a tax liability of $800
D) Shelia, who files as married filling separately with a modified AGI of $60,000 and a tax liability of $8,000