The additional child tax credit is the lesser of the child tax credit amount greater than tax liability or 15% of _________ in excess of $3,000.
a. Incorrect. Adjusted gross income is used for the child and dependent care credit but not for the child tax credit.
b. Incorrect. Modified adjusted gross income is used as a limitation on the regular child tax credit.
c. Correct. Earned income is used to figure the additional child tax credit.
d. Incorrect. Taxable income does not come into play for the additional child tax credit; however, tax liability can be a factor.
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