Which of the following individuals (all of whom have two qualifying children under 17 for the purposes of the child tax credit) are eligible to claim the maximum $2,000 per child for the child tax credit on their tax return?

	Fiona, who is Married Filing Separately with a MAGI of $203,000
	Ken, a Qualifying Surviving Spouse with a MAGI of $30,000 and tax liability of $490
	Nick, who is Single with a MAGI of $70,000 and a tax liability of $5,000
	Julie, who is Married Filing Jointly with a MAGI of $422,000