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.

Exhibit $12\mathrm{.}3$ Child and Dependent Care Credit Rates

$\backslash$table$[[$Adjusted Gross Income,$],[$Over$,$But Not Over,Applicable Rate of Credit,$],[$$$0,$$$15,000,35\%,],[15,000,17,000,34\%,],[17,000,19,000,33\%,],[19,000,21,000,32\%,],[21,000,23,000,31\%,],[23,000,25,000,30\%,],[25,000,27,000,29\%,],[27,000,29,000,28\%,],[29,000,31,000,27\%,],[31,000,33,000,26\%,],[33,000,35,000,25\%,],[35,000,37,000,24\%,],[37,000,39,000,23\%,],[39,000,41,000,22\%,],[41,000,43,000,21\%,],[43,000,$Nolimit,$20\%,]]$