William and Nancy are married and want to file a joint return. William and Nancy have an 18 year old son, Jeffery, who lived with them the entire year. William was deployed to Jordan and entered a combat zone on July 7, 2022. He returned to the U.S. on January 28, 2023. Nancy has rental property, which she placed into service in 2017. Rental property: | Nancy is an active participant. | Single family residence at 5460 Lafayette Road, Your City, Your State, Your Zip. | Purchased property: 5/3/2016. | Rented: 1/1/2022 to 12/31/2022 | Annual rental income: $21,300 | Insurance: $2,100 | Management fees: $1,075 | Nancy paid $1,850 to repair an air conditioner, a broken lock, and a shed door. She did the broken lock repair herself and feels her time completing the repair was worth $200 compared to the estimate from the locksmith. | Real estate property tax: $2,438. | Mortgage Interest: $4,279. | Depreciation: $2,400 (annual amount previously calculated by Nancy's accountant). | Nancy did not make any payments that require her to file Form 1099. The Wares did not itemize last year and do not have enough deductions to itemize this year.

1. William and Nancy can claim $14,142 as their total rental expenses on their joint return?

a. True

b. False

2. Which of the following credits can be claimed for their son, Jeffery?

a. Credit for Other Dependents.

b. Earned Income Credit (Not counting his combat pay)

c. Child Tax Credit

d. Both a and b