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Rex and Dena are married and have two children, Michelle (age 7) and Nancy (age 5). During 2012, Rex earned a salary of $24,000, received interest income of $300, and filed a joint income tax return. Dena had $0 gross income. Their earned income credit for the year is:

a.) $0

b.) $421

c.) $4,815

d.) $5,236

e.) none of the above

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