Answer:
Durell and Earlines child tax credit is $2000
They cannot claim for Earline's son because his age is more than 17 years.
Explanation:
The child tax credit limit is 1000 for each dependant child.
To qualify for the purposes of tax credit, a child means a child who is 17 years of age or less and who has stayed with the parents for more than 6 months. This also applies to a child who is born in that year and technically havent stayed with the parents for 6 months.
For a married couple filing a joint return the threshold limit for AGI is 110000
So, in the above problem Durell and Earline are married and their AGI Is 68000 which is well below the threshold limit.
Also, the two children eligble for tax credit are the two young ones
So, Durell and Eralines tax credit will be $1000 for each child that is $2000
Durell and Earlines child tax credit is $2000
They cannot claim for Earline's son because his age is more than 17 years.