Single mom

A single mom, with two children ages 3 and 5, working full time at Walmart and no overtime earns about $30,000. This time of year she looks to catch up on bills and this year there will be a bonus. She will receive $3,600 from the Earned Income Tax Credit, $7,200 from child tax credit, and $5,100 from Covid relief for a total of $15,900. She will owe $1,760 in federal tax and $2,295 in payroll tax so her net income will be $41,845. In order to just survive she must have grandma or some equivalent to care for her children. The bonus is the Covid even though she was not laid off and continued to work at her regular job.