Consider the following independent$$ situations: For each of the independent$$ situations, determine the amount of the child and dependent care tax credit.$($Assume that both taxpayers are employed and the year is $2022.)$ a$.$ and are married and file a joint return, with earned income of and $,$

respectively. Their combined AGI is $.$ They have two children, ages $10$ and $12,$ and employ

a live$-$in nanny at an annual cost of $.$

Brad Bonnie $$40,000$ $$14,000$

$$52,000$

$$9,000$

b$.$ Assume the same facts as in Part a$,$ except that and employ $\text{'}$s mother, who is

not their dependent, as the live$-$in nanny.

Brad Bonnie Bonnie

c$.$ is divorced and has two children, ages $10$ and $16.$ He has AGI and earned income of

$.$ incurs qualifying child care expenses of during the year, incurred equally

for both children. $\text{'}$s employer maintains an employee dependent care assistance program.

was paid to from this program and excluded from $\text{'}$s gross income.

Bruce

$$35,000$ Bruce $$8,000$

Bruce

$$1,000$ Bruce Bruce

d$.$ and are married and file a joint return. Their combined AGI is $.$

earns $,$ and $\text{'}$s salary from a part$-$time job is $.$ They incur of

qualifying child care expenses for a day$-$care facility for their two children, ages $2$ and $4.$

Buddy Candice $$50,000$ Buddy

$$46,000$ Candice $$4,000$ $$5,000$

e$.$ Ben and Bunny are married and file a joint return. Their AGI is $$75,000,$ all earned by $.$

was a full$-$time student for two semesters $(10$ months$)$ at State University during the year. They

incur $$7,000$ of qualifying child care expenses for their two children, ages $6$ and $4.$