Sandy and John Via (12 Maple Avenue, Albany, NY 12205) are married, file a joint Federal income tax return, and have a 12-year-old son and a 10-year-old daughter. Sandy is currently in the U.S. Air force and has been stationed in Germany for the entire year. John and their children have remained in the United States where John picks up work only on an irregular basis. In working on their Federal income tax return for 2008, John wonders if they qualify for the earned income credit. Sandy's income consists of salary of $25,000 (taxable) and food and lodging provided by the Air Force valued at $10,000 (not taxable), while John's earnings for the current year total $8,000. John approaches you and asks your advice. • Write a letter to Sandy and John that contains your conclusion; • Prepare a memo for the tax file. The report will be graded using the following rubric.