A tax credit can reduce or eliminate your federal tax obligation. One such credit is the unified tax credit, so named because federal gift and estate taxes are integrated into one unified tax system. The extent of the benefit provided by the unified tax credit depends on the tax year in which you intend to use the credit.
No, alcohol is considered a different class of chemicals than carbohydrates, even though alcohol can be derived from carbohydrates.
Pure alcohol contains 7 calories per gram, which is almost twice the calories of carbohydrate or protein (both contain about 4 calories per gram), but its not quite as bad as the calories in fat (9 calories per gram). Therefore, a standard drink that contains 14 grams of alcohol, will have at least 98 calories.