b$.$ Assume, instead, that Ava's salary was $$30,000$ and Ava and Leo's AGI is $$24,500$ and they are in the $10\%$ tax bracket.

The income tax savings $$ associated with participating in the plan would be $

$.$ In addition, Ava will save

$

of FICA taxes due to the reduction in salary.

Alternatively, if Ava does not take advantage of the plan, their child and dependent care tax credit will be $