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In 2 0 2 3 , Ivanna, who has three children under age 1 3 , worked full - time while her spouse, Sergio, was

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 $47,000 and incurred $6,400 of child care expenses.
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Determine Ivanna and Sergio's child and dependent care credit.
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