Ivanna, who has three children under age 13, worked full-time while her spouse, Sergio, attended college for nine months during the year. Ivanna earned $44,100, and the couple incurred $8,625 of child care expenses.

Child and Dependent Care Credit Computations

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	No limit	20%

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

($______)