13. David and Julie have two children, ages 18 and 10. Their modified AGI is $120,000. What is the amount of their child tax credit?

14. Dillon and Angie are married and incur $6,500 of qualifying expenses to care for their two children, ages 2 and 5. Dillon's earned income is $35,000 and Angie's earnings from a part-time job are $6,000. What is the amount of the qualifying expenses for purposes of computing the child and dependent care credit?