Research Problem 3. Which tax credits are most often claimed by individual taxpayers? Do the credits claimed vary by size of income (AGI)? To answer these questions, go to the IRS Tax Statistics page (irs.gov/statistics) and download the Microsoft Excel spreadsheet for the most recent tax year that documents tax liability, tax credits, and tax payments. You can find this in the Individual Income Tax Return (Form 1040) Statistics section of the site; click on the "by Size of Adjusted Gross Income" link. Scroll down this page until you find "All Returns: Tax Liability, Tax Credits, and Tax Payments." Evaluate the credits claimed (both nonrefundable and refundable) by size of AGI. Analyze the data by clustering it into the following AGI classes: $25,000 or less; $25,000 to $50,000; $50,000 to $100,000; $100,000 to $500,000; $500,000 or more.