• Hailey is 32 years old and married to Liam. Liam passed away on February 2, 2021. Hailey has not remarried.

• Hailey's nine-year-old daughter, Olivia, lived with her the entire year.

• Hailey paid more than half the cost of keeping up a home and support for Olivia.

• Hailey took a distribution from her traditional IRA in January to pay for her new roof.

• Hailey was a full-time high school teacher and earned $45,000 in wages. Hailey purchased supplies including masks and hand sanitizer for her class out of her own pocket totaling $450.

• Hailey received a W-2G in the amount of $2,500 from the local casino.

• Hailey paid child and dependent care expenses for Olivia while she worked.

• Hailey and Olivia are U.S. citizens and have valid Social Security numbers. They lived in the United States for the entire year.

• If Hailey is entitled to a refund, she would like to deposit half into her checking account and half into her savings account. Documents from Adelphi Bank and Trust show that the routing number for both accounts is 111000025 and her checking account number is 123456789.
Hailey qualifies for which of the following credits? a. Child Tax Credit b. Child and Dependent Care Credit c. Both a and b d. Neither a nor b