Child and Dependent Care Credit (LO 7.3) Calculate the amount of the child and dependent care credit allowed before any tax liability limitations or other credits for 2021 in each of the following cases, assuming the taxpayers had no income other than the stated amounts. TABLE 6.1 CHILD AND DEPENDENT CARE CREDIT PERCENTAGES Adjusted Gross Income Over 50 But Not Over $15,000 Applicable Percentage 35% 15,000 17,000 34% 17,000 19,000 33% 10,000 21,000 32% 21,000 23,000 319 23,000 25,000 30% 25,000 27,000 20% 27,000 29,000 27% 25,000 31,000 31,000 33,000 27 20% 23,000 35,000 25 35,000 37,000 245