Child and Dependent Care Credit $($LO $7\mathrm{.}3)$

Calculate the amount of the child and dependent care credit allowed before any tax liability limitations or other credits for $2022$ in each of the following cases, assuming the taxpayers had no income other than the stated amounts.

TABLE $6\mathrm{.}1$ CHILD AND DEPENDENT CARE CREDIT PERCENTAGES

Adjusted Gross Income Applicable Percentage

Over But Not Over

$$0$ $$15,00035\%$

$15,00017,00034\%$

$17,00019,00033\%$

$19,00021,00032\%$

$21,00023,00031\%$

$23,00025,00030\%$

$25,00027,00029\%$

$27,00029,00028\%$

$29,00031,00027\%$

$31,00033,00026\%$

$33,00035,00025\%$

$35,00037,00024\%$

$37,00039,00023\%$

$39,00041,00022\%$

$41,00043,00021\%$

$43,000$ No limit $20\%$

Question Content Area

a$.$ William and Carla file a joint tax return. Carla earned $$27,500$ during the year, while William attended law school full$-$time for nine months and earned no income. They paid $$3,500$ for the care of their $3-$year$-$old child, Carl. Round your answer to the nearest whole dollar.

Question Content Area

b$.$ Raymond and Michele file a joint tax return. Raymond earned $$83,000$ during the year, while Michele earned $$139,000$ for the year from a part$-$time job. They paid $$17,000$ for the care of their two children under age $13.$