17. 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