In 2022, 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 $61,500 and incurred $6,575 of child care expenses.

Determine Ivanna and Sergio's child and dependent care credit.

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Rafael and Lucy, married taxpayers, each contribute $4,200 to their respective 401(k) plans offered through their employers. The AGI reported on the couple's joint return is $55,800. Determine their credit for retirement plan contributions (the Savers Credit).

As a result, they may claim a credit for their retirement plan contributions of $fill in the blank 1