cook: eric watson from bloomberg. mr. watson: your tax plan does raise taxes on some middle earners, and as been discussion on the right about the child tax credit. can you explain a little bit why that makes sense, and do you think senator rubio, should he announced for president, can win the nomination based on this? senator lee: ok. as for the first part of the question, here is what we are trying to accomplish there. in addition to other features of the tax plan, we are trying to eliminate the marriage tax penalty and the parent tax penalty. the child tax credit is directed at the parent tax penalty, a little known but significant feature in our existing tax code that has the effect of -- sort of taxing american parents twice. once when they pay their taxes on the individual side, and on the payroll side, and again, as they incur the substantial costs of raising children. according to the u.s. department of agriculture, it costs on average, $300,000 to raise a child to maturity. today's children will become tomorrow's