The Amount of Expenditures Eligible for the Child and Dependent

question 17

Multiple Choice

The amount of expenditures eligible for the child and dependent care credit is the least of three amounts. Which of the following is not one of those amounts?

• A)The total amount of child and dependent care expenditures for the year
• B)$3,000 for one qualifying person or $6,000 for two or more qualifying persons
• C)The dependent's earned income for the year
• D)The taxpayer's earned income for the year

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Definitions:

Ammonia

A colorless gas with a distinct, pungent smell, NH3, used in various industrial processes and also produced as a waste product in organisms.

Urea

A nitrogenous compound produced in the liver as a waste product of protein metabolism and excreted in urine.

Oxidative Deamination

Removal of the amine group of an amino acid to form a keto acid, ammonia, and NADH.

Transamination

A biochemical process that transfers the amino group from one amino acid to a keto acid, converting the latter into a new amino acid.