14-50) Child and Dependent Care Credit. In each of the following independent situation, determine the amount of the child and dependent care tax credit. (Assume that both taxpayers are employed and the year is 2017.)

a) Brad and Bonnie are married and file a joint return, with earned income of $40,000 and $14,000, respectively. Their combined AGI is $52,000. They have two children, ages 10 & 12, and employ a live in nanny at an annual cost of $9,000.

b) Assume the same facts as in Part a, except that Brad and Bonnie employ Bonnie's mother, who is not their dependent, as their live-in nanny.