; or (ll) a tax credit for earned income under section 32 of the Internal Revenue Code of 1986. (iii) The debtor’s interest in any other property up to $30,000 in aggregate value. (B) (i) The court on its own motion, or upon motion by the trustee or United States trustee, may limit the amount property exempt under item (dd), (ee), (hh), (jj), or (kk) of subparagraph (A)(ii)(II) after notice and hearing if it determines that such property is manifestly unnecessary for the support of the debtor or the debtor’s dependents. (ii) There shall be a rebuttable presumption that aggregate value of property described in any such item in excess of $1,500,000 is manifestly unnecessary for the support of the debtor or the debtor’s dependents. (C) (i) If the debtor has a dependent, the debtor may double the exemption amounts under subparagraph (A)(iii) unless the dependent is filing a concurrent petition or has filed a petition within the previous 6 years. (ii) The debtor may increase the amounts exempt under subparagraph (A)(iii) in accordance with the number of additional dependents not claimed under clause (i) of this subparagraph by— (I) 25 percent for the first additional dependent; (II) an additional 10 percent for the second additional dependent; (III) an additional 5 percent for the third additional dependent