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12) 12) In 2021, Rita is divorced with one child. She has AGI of $20,000 resulting in a federal income tax liability of $120 and an earned income credit of $3,618. She has had $550 of federal income taxes withheld from her pay. Rita will receive a federal income refund of A) $3,618. B) $550. C) $3,498. D) $4,048. 13) 13) Runway Corporation has $2 million of gross receipts in the preceding year. For purposes of eligibility for the disabled access credit, what is the maximum number of full-time employees the corporation can have in the preceding year? A) 10 B) 30 C) 20 D) 15 14) 14) Choco Health Inc. is developing new chocolate products providing abundant health benefits at low calorie counts. For the past three years, it spent an average of $500,000 per year on research. This year ChocoHealth has spent $900,000 on research. The company has elected the simplified credit. For the current year, it will earn a research credit of A) $126,000 B) $54,000 C) $91,000. D) $80,000 15) 15) Lavonne, a single taxpayer, has a regular tax liability of $11,149 on taxable income of $70,000. She also has tax preferences of $38,000 and positive adjustments attributable to limitations on itemized deductions of $10,000. Lavonne's alternative minimum tax for 2021 is A) $0. B) $11,544 C) $395. D) $19,531. 16) Lee and Whitney incurred qualified adoption expenses in 2020 of $2,000, and then incurred $7,000 16) more in 2021 when the adoption of their child became final. Their 2020 AGI was $120,000 and their 2021 AGI was $140,000. The allowable adoption credit is A) $2,000 in 2020 and $7,000 in 2021. B) $14,440 in 2021. C) $7,000 in 2021. D) $9,000 in 2021