1. Sue is a single taxpayer with two dependent children, ages 8 and 11. Sue pays $3,000 in qualified child care expenses during the year. If her adjusted gross income (all from wages) for the year is $18,500, calculate Sues child and dependent care credit for 2020.

A. $0

B. $600

C. $3,000

D. $990

3. Bill is single and earns $410,000 in salary during 2020. What is the amount of 0.9 percent Medicare tax for high-income taxpayers that his employer must withhold from his wages?

A. $0

B. $3,045

C. $3,690

D. $1,890