\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Adjusted Gross Income } & \multirow{2}{*}{CreditRate} & \multicolumn{2}{|c|}{ Adjusted Gross Income } & \multirow{2}{*}{CreditRate} \\ \hline Over & But Not Over & & Over & But Not Over & \\ \hline 0 & $125,000 & 50% & $155,000 & $157,000 & 34% \\ \hline 125,000 & 127,000 & 49% & 157,000 & 159,000 & 33% \\ \hline 127,000 & 129,000 & 48% & 159,000 & 161,000 & 32% \\ \hline 129,000 & 131,000 & 47% & 161,000 & 163,000 & 31% \\ \hline 131,000 & 133,000 & 46% & 163,000 & 165,000 & 30% \\ \hline 133,000 & 135,000 & 45% & 165,000 & 167,000 & 29% \\ \hline 135,000 & 137,000 & 44% & 167,000 & 169,000 & 28% \\ \hline 137,000 & 139,000 & 43% & 169,000 & 171,000 & 27% \\ \hline 139,000 & 141,000 & 42% & 171,000 & 173,000 & 26% \\ \hline 141,000 & 143,000 & 41% & 173,000 & 175,000 & 25% \\ \hline 143,000 & 145,000 & 40% & 175,000 & 177,000 & 24% \\ \hline 145,000 & 147,000 & 39% & 177,000 & 179,000 & 23% \\ \hline 147,000 & 149,000 & 38% & 179,000 & 181,000 & 22% \\ \hline 149,000 & 151,000 & 37% & 181,000 & 183,000 & 21% \\ \hline 151,000 & 153,000 & 36% & 183,000 & 400,000 & 20% \\ \hline 153,000 & 155,000 & 35% & 400,000 & * & * \\ \hline \end{tabular} In 2022, Ivanna, who has three children under age 13, worked full-time while her spouse, Sergio, was attending college for nine months during the year. Ivanna earned $79,500 and incurred $9,975 of child care expenses. Click here to access the percentage chart to us for this problem. Determine Ivanna and Sergio's child and dependent care credit. $ x Adjusted Gross Income \begin{tabular}{rrc} \hline \multicolumn{1}{c}{ Over } & But Not Over & Applicable Rate of Credit \\ \hline$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% \end{tabular}