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 $28,000 and incurred $9,100 of child care expenses.

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Ivanna and Sergio's credit for child and dependent care expenses is $____?

9Joan is a self-employed consultant. What is her exposure to the Federal self-employment tax? What tax rates that apply to Joan's profits, and the income base amounts for the year?

Individuals withnetearnings of $____? or more from self-employment are subject to the self-employment tax. For 2019, the self-employment tax is12.4percent of self-employment earnings up to $______?for the Social Security portion plus2.9

percent of the total amount of self-employment earnings for the Medicare portion. Self-employed taxpayers deduct a portion of the self-employment tax in determiningthe self-employment taxas well as a deductionforcomputing AGI.