Answer:
$850
Explanation:
child credit 2019 = $2,000 per qualifying child under age 16
in this case, both children qualify, so total tax credit could be up to $4,000
but their tax credit will partially phase out because their AGI is higher than $400,000:
phase out = [($417,000 - $400,000) / $1,000] x $50 = 17 x $50 = $850
the available child tax credit = $4,000 - $850 = $3,150
