Toshiro Mifune is single and lives with his 62 year old mother, Anna Mifune. Anna has a physical infirmity which makes her dependent on Toshiro. It is not, however, severe enough to qualify for the disability tax credit. Anna has 2020 Net Income For Tax Purposes of $18,300. Determine the amount of 2020 tax credits that Toshiro will have related to his mother.
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