Adjusted Gross Income
Over			But Not Over			Applicable Rate of Credit
	$ 0			$15,000		35%
	15,000			17,000		34%
	17,000			19,000		33%
	19,000			21,000		32%
	21,000			23,000		31%
	23,000			25,000		30%
	25,000			27,000		29%
	27,000			29,000		28%
	29,000			31,000		27%
	31,000			33,000		26%
	33,000			35,000		25%
	35,000			37,000		24%
	37,000			39,000		23%
	39,000			41,000		22%
	41,000			43,000		21%
	43,000			No limit		20%

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 $48,025 and incurred $7,375 of child care expenses.

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The amount of Ivanna and Sergio's credit for child and dependent care expenses is $_________?