c. BrannonBrannon is divorced and has two children, ages 10 and 16. He has AGI and earned income of $ 24 comma 000$24,000. BrannonBrannon incurs qualifying child care expenses of $ 9 comma 400$9,400 during the year, incurred equally for both children. BrannonBrannon's employer maintains an employee dependent care assistance program. $ 900$900 was paid to BrannonBrannon from this program and excluded from BrannonBrannon's gross income. Refer to the information provided and compute the child and dependent care tax credit. Qualifying expenses eligible Applicable percentage = Child and dependent care tax credit 2500 20 % =