21) An unmarried taxpayer lives with her 14-year-old daughter and 5-year-old son. She pays $100 a week to an after-school program for her 14-year old and pays her brother $100 a week to watch her 5-year-old while she is at work. The taxpayers W-2 income is $42,000, her AGI is $37,500, and her taxable income is $32,500. What is the amount of the taxpayers child and dependent care credit? AGI Over But not over Decimal amount is AGI Over But not over Decimal amount is $0 15,000 0.35 $29,000 31,000 0.27 15,000 17,000 0.34 31,000 33,000 0.26 17,000 19,000 0.33 33,000 35,000 0.25 19,000 21,000 0.32 35,000 37,000 0.24 21,000 23,000 0.31 37,000 39,000 0.23 23,000 25,000 0.30 39,000 41,000 0.22 25,000 27,000 0.29 41,000 43,000 0.21 27,000 29,000 0.28 43,000 No limit 0.20 A) $0 B) $2392 C) $690 D) $1196