(A) (i)ExplAin whEthEr niAmh CAn quAliFy For thE homE CArErs tAx CrEDit For thE yEArs 2008 AnD 2009; (3 mArks)(ii) stAtE thE impliCAtions For kEith AnD niAmh iF shE ClAims this tAx CrEDit For 2009. (1 mArk)notE:ComputAtions ArE not rEquirED For pArt (A).