17. Max completely demolished his personal automobile in a car accident. Damage to the auto was estimated at $30,000. Max had purchased the car a few years ago for $60,000. He received an insurance reimbursement of $28,000. His adjusted gross income this year was $55,000 and he incurred no other losses during the year. What amount can he deduct as a casualty loss on his income tax return after limitations?

18. Jack paid $5,000 in daycare expenses for his five-year-old daughter so he could work. His AGI for the year was $39,500 (all earned income). What is the amount of his child and dependent care credit?