Juan and Maria, who have two young children, are in the process of obtaining a divorce. Juan expects to have $200,000 of income each year while Maria expects to have $60,000 of income each year. Assume the children will live with Maria after the divorce and that Juan will pay child support. 
a. What advice can you provide them regarding the dependency exemptions for the children?
b. What advice can you provide them regarding the child credit?
c. What advice can you provide regarding tax rate schedules?