15. LO.4 Determine various tax credits that are available primarily to individual taxpayers. In 2021, Ivanna, who has three children under age 13, worked full- time while her husband, Sergio, was attending college for nine months during the year. Ivanna earned $47,000 and incurred $6,400 of child care expenses. Determine the amount of Ivanna and Sergio's child and dependent care credit