$1-$help me Paul and Karen Kent are married, and both are employed $($Paul earns $\backslash (\backslash$$ $44,000\backslash )$ and Karen earns $\backslash (\backslash$$ $9,000\backslash )$ during $2022).$ Paul and Karen have two dependent children, both under the age of $13($Samuel and Joy$).$ In order to work, Paul and Karen pay $\backslash (\backslash$$ $3,800\backslash )(\backslash (\backslash$$ $1,900\backslash )$ for each child$)$ to Sunnyside Day Care Center $(422$ Sycamore Road, Fort Worth, TX $76028$ ; Employer Identification Number: $11-2345678)$ to care for their children while they are working. Click to view Applicable Rate of Credit based on Adjusted Gross Income. Assuming that Paul and Karen file a joint return, what, if any, is their tax credit for child and dependent care expenses?

$2-$Maria, a single individual with wage income of $$170,000$ and no other income, is considering purchasing a new electric car. What are some of the features she should look for to be able to claim the clean vehicle credit?

Maria must be sure the vehicle is

$,$ meets the critical minerals and battery components requirements, was built by a

manufacturer, was assembled in North America, has a MSRP of $fill in the blank $3$ or less, and the seller provides the required information about the car to her and the IRS.