1. Jeff and Geri are married and have AGI of $95,000 and three young children. Geri pays $6,000 a year to day care providers so she can teach a yoga class and do household errands. Geri earns $4,000 teaching the yoga class. How much child and dependent care credit can Jeff and Geri claim? Why? Be sure to consider any and all limitations on the credit allowed. 2. Martin and Rachel are married and have a 3-year-old child. Martin is going to medical school full-time for 12 months of the year and Rachel earns $45,000. Their child is in day care so Martin can go to school while Rachel is at work. The cost of their day care is $10,000. What is their child and dependent care credit? Please show your calculations and explain. Be sure to consider any and all limitations on the credit allowed