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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 $28,000

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 $28,000 and incurred $9,100 of child care expenses. Required:
Calculate Ivanna and Sergio's credit for child and dependent care.

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