Ava and her husband Leo, file a joint return and are in 24% tax bracket in 2020. Ava's employer offers a child and dependent care reimbursement plan that allows up tp $5,000 of qualifying expense to be reimbursed in exchange for $5,000 reduction in the employee's salary (Ava's salary is $75,000). Because Ava and Leo have two minor children requiring child care that cost $5,800 each year, Ava is wondering if she should sign up for the program instead of taking advantage of the credit for child and dependent care expenses. Analyze the effect of the two alternatives. How would your answer differ if Ava's salary was $30,000, their AGI was $25,000, and their marginal rate was 10%?