9. Harry and Wei are married and file a joint income tax return. On their tax return, they report $ 44,000 of adjusted gross income ($ 20,000 salary earned by Harry and $ 24,000 salary earned by Wei) and report two dependent children. During 2021, they pay the following amounts to care for their four-year old son and six-year-old daughter while they work. ABC Day Care Center Blue Ridge Housekeeping Services Mindy Mason (Harry's mother) $ 3,200 2,000 5,000 Harry and Wei may claim a credit for child and dependent care expenses of: a. $3,600 b. $3,000 c. $ 6,600 d. $10,200 10. In describing FICA taxes, which (if any) of the following statements is incorrect? a. b. The base amounts for 2021 probably increased from the 2020 amounts. The base amounts for the Social Security and Medicare portions are the same. If both spouses work, excess FICA taxes need not result. Excess FICA taxes can be claimed as an income tax credit. C. d