Sheila Cox is a single mother who takes care of her 14 year old daughter, Susan. Susan has a physical infirmity. The infirmity is not severe enough to qualify for the disability tax credit. Susan has 2020 Net Income For Tax Purposes of $3,400. Determine the amount of any 2020 tax credits that Sheila will have related to her daughter.

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november.