Exhibit 10.4 Child and Dependent Care Credit Rates 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 $79,500 and incurred $8,625 of child care expenses. Click here to access the to us for this problem. Determine Ivanna and Sergio's child and dependent care credit. $ x