1. (8 POINTS) Sam and Jessica, who are married, paid $3,200 in daycare expenses for their three-year-old daughter, and $4,000 in preschool expenses for their five-year old son, all so they both could work. Their AGI for the year was S65,300 (all earned equally by both parents) a) What is the maximum amount of Sam and Jessica's child and dependent care credit? b) If Sam had only $4,000 worth of earned income and Jessica earned the rest of the $65,300 of AGI, how would this change their credit amount, if at all