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I dont understand how this answer was calculated. Please explain the steps. Tim and Sandy have a ten-year-old daughter. During the current year, they spent

I dont understand how this answer was calculated. Please explain the steps.

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Tim and Sandy have a ten-year-old daughter. During the current year, they spent $2,000 on childcare expenses at a daycare center and paid $1,500 in childcare expenses to Sandy's sister. Their child and dependent care credit will be calculated based on a maximum limit of $ 3000 in childcare expenses. Blank 1

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