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Harry and Martha are married and filed a joint return. Harry reported $90,000 of salary earned. Martha had no income during the year. They reported

Harry and Martha are married and filed a joint return. Harry reported $90,000 of salary earned. Martha had no income during the year. They reported one dependent child age 10. During the year they incurred $3,000 in day care expenses payed to ABC Day Care Center.

Harry and Marthe may claim a credit for child and dependent care expenses of:

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