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 $19,600 and she takes the standard deduction.

Complete Form 2441, Child and Dependent Care Expenses and determine Clarita's child care credit.

Assume her tax liability is $1,250. If an amount is zero, enter "0". Enter amounts as positive numbers.

How do you find the answer to line 10?

2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions (a) Qualifying person's name (b) Qualifying person's socia) Qualified expenses you incurred and paid in 2019 for the person listed in column (a) First Last security number Clarita's Child 51 1,500 Clarita's Child 2 1,500 3 Add the amounts in column (c) of line 2. Don't enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part III, enter the amount from line 31 3 3.000 4 Enter your earned income. See instructions 19,600 5 if married filing jointly, enter your spouse's earned income (if you or your spouse was a student or was disabled, see the instructions), all others, enter the amount from line 4 5 19.500 6 Enter the smallest of line 3, 4, or 5. 6 3,000 7 Enter the amount from Form 1040 or 1040-SR,line Sb; or Form 1040-NR, line 35 L-1. 19,600 1 8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7 If line 7 is: If line 7 is: But not Decimal But not Decimal Over over amount is Over over amount is ttps:/V2.Cengagenow.comfilm/takeAssignmentlake AssignmentMain.do?invaker=&takeAssignmentSessionLocator=&inprogress=false 1/2 L0/23/2020 35 CengageNOW 2 Online teaching and learning resource from Cengage Leaming $0-15,000 $29,000-31,000 15,000-17,000 31,000-33,000 26 17,000-19.000 33,000-35,000 25 19,000-21,000 .32 35,000-37,000 .24 21,000-23,000 .31 37,000-39,000 23 23,000-25,000 .30 39,000-41,000 22 25,000-27,000 .29 41,000-43,000 .21 27,000-29,000 43,000-No limit 20 0.32 9 Multiply line 6 by the decimal amount on line 3. If you paid 2018 expenses in 2019, see the instructions 960 10 10 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions.. 1,250 11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10 here and on Schedule 3 (Form 1040 or 1040-SR), line 2; or Form 1040-NR, line 47 11 960 2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions (a) Qualifying person's name (b) Qualifying person's socia) Qualified expenses you incurred and paid in 2019 for the person listed in column (a) First Last security number Clarita's Child 51 1,500 Clarita's Child 2 1,500 3 Add the amounts in column (c) of line 2. Don't enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part III, enter the amount from line 31 3 3.000 4 Enter your earned income. See instructions 19,600 5 if married filing jointly, enter your spouse's earned income (if you or your spouse was a student or was disabled, see the instructions), all others, enter the amount from line 4 5 19.500 6 Enter the smallest of line 3, 4, or 5. 6 3,000 7 Enter the amount from Form 1040 or 1040-SR,line Sb; or Form 1040-NR, line 35 L-1. 19,600 1 8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7 If line 7 is: If line 7 is: But not Decimal But not Decimal Over over amount is Over over amount is ttps:/V2.Cengagenow.comfilm/takeAssignmentlake AssignmentMain.do?invaker=&takeAssignmentSessionLocator=&inprogress=false 1/2 L0/23/2020 35 CengageNOW 2 Online teaching and learning resource from Cengage Leaming $0-15,000 $29,000-31,000 15,000-17,000 31,000-33,000 26 17,000-19.000 33,000-35,000 25 19,000-21,000 .32 35,000-37,000 .24 21,000-23,000 .31 37,000-39,000 23 23,000-25,000 .30 39,000-41,000 22 25,000-27,000 .29 41,000-43,000 .21 27,000-29,000 43,000-No limit 20 0.32 9 Multiply line 6 by the decimal amount on line 3. If you paid 2018 expenses in 2019, see the instructions 960 10 10 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions.. 1,250 11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10 here and on Schedule 3 (Form 1040 or 1040-SR), line 2; or Form 1040-NR, line 47 11 960