Exhibit $12\mathrm{.}3$ Child and Dependent Care Credit RatesExercise $12-19($Algorithmic$)($L$0.4)$

In $2023,$ Ivanna, who has three children under age $13,$ worked full$-$time while her spouse, Sergio, was attending college for nine months

during the year. Ivanna earned $$68,700$ and incurred $$6,325$ of child care expenses.

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Determine Ivanna and Sergio's child and dependent care credit.

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