Calculate the amount of the child and dependent care credit allowed before any tax liability limitations or other credits for $2020$ in each of the following cases, assuming the taxpayers had no

income other than the stated amounts.

CHILD AND DEPENDENT CARE CREDIT PERCENTAGES

a$.$ William and Carla file a joint tax return. Carla earned $$27,500$ during the year, while William attended law school full$-$time for $9$ months and earned no income. They paid $$3,500$ for the

care of their $3-$year$-$old child, Carl.

Round your answer to the nearest whole dollar.

$ $\_\_\_\_\_\_\_**$Please help me find the amount for part a$.($attached is photo of the problem$)$