Exercise 10-12 (Algorithmic) (LO. 3) In 2021, Ivanna, who has three children under age 13, worked full-time while her spouse, Sergio, attended college for nine months during the year. Ivanna earned $74,700, and the couple incurred $7,325 of child care expenses. Click here to access the percentage chart to us for this problem. Determine Ivanna and Sergio's child and dependent care credit. x Child and Dependent Care Credit Computations