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?
![A]() |
Fiona, who is Married Filing Separately with a MAGI of $203,000 |
![B]() |
Ken, a Qualifying Surviving Spouse with a MAGI of $30,000 and tax liability of $490 |
![C]() |
Nick, who is Single with a MAGI of $70,000 and a tax liability of $5,000 |
![D]() |
Julie, who is Married Filing Jointly with a MAGI of $422,000 |