Clarita is a single taxpayer with two dependent children, ages 10 and 12. Clarita pays $3,000 ($1,500 for each child) in qualified child care expenses during the year. Her adjusted gross income and earned income (all from wages) for the year is $20,200 and she takes the standard deduction ($12,400). After completing Form 2441, what number needs to be on line #10 as Tax Liability Limit? Line 9 of 2441 is $960 ($3000*.32).

What is line #10 and how do you get that number?