$In$ December $2022,$ Ann$s$ three$-$year$-$old niece, Susan, came $to$ live with her after Susan$s$ parents

were killed $inan$ auto accident. During $2023,$ Susan, who $isaUS$ citizen, lived with Ann for the

entire year. Ann, who $is$ single, provided more than $50$ percent $of$ Susan$s$ support including food,

clothing, and education. Susan cannot $be$ claimed $as$ a dependent $by$ another person. Both Ann and

Susan have Social Security numbers.

$In2023,$ Ann, who $isaUS$ citizen and $aUS$ Army Colonel and $on$ active duty, and Susan moved,

pursuant $toan$ order $of$ the $US$ Army, from a military base $in$ Michigan $to$ a military base $in$

California. Ann incurred moving expenses, which were not reimbursed $by$ the military. She paid

$$1,000to$ a pet relocation company $to$ transport her dog, $$2,000to$ the moving company, and $$500$

$in$ packing supplies.

Ann $is$ paying $$200to$ the Little Lamb Daycare Center $to$ care for Susan while Ann $is$ working $on$

the $US$ Army base. Someone broke into Ann$s$ house and stole her television. Her insurance denied

her theft loss claim and the theft did not occur $in$ a federally declared disaster area.

Your tax partner has asked you $to$ write a file memo whether Ann can claim $an$ earned income tax

credit $(EITC),$ a child tax credit, and a childcare tax credit for Susan and deduct her the moving

expenses and the loss $of$ her television $on$ her $2023US$ federal income tax return.

For purposes $of$ the EITC, Ann$s$ earned and investment income did not exceed the $limits$ set for

$2023$ and she did not earn foreign income.