any unused general credit must be carried

Fred and Wilma are marreid and file a joint income tax return One their tax return, they report $44,000 of adjusted gross income ($20,000 salary earned by Fred and $94,000 salary earned by Wilma) and claim two exemptions for their dependent children. During the year, they pay the following amounts to care for their 4-year old twin sons while they work. The amount paid to each provider is split equally between the boys. ABC Day Care Center $ 4,000 Blue Ridge Housekeeping Services 3,000 Mrs. Mason (Harrry's mother) 1,000 Harry and Wilma may claim a credit for child and dependent care expenses of: $1,200 $1,600 $7,000 $8,000