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.

$ $,x$

The credit for child and dependent care expenses mitigates the inequity felt by working taxpayers who must pay for child care services to work

outside the home. This credit is a specified percentage of expenses incurred to enable the taxpayer to work or to seek employment. Expenses on

which the credit for child and dependent care expenses is based are subject to limitations$.$