Jim and Mary Jean are married and have two dependent children under the age of $13.$ Both

parents are gainfully employed and during $2023,$ earn salaries as follows: $$130,000($Jim$)$

and $$5,200($Mary Jean$).$ To care for their children while they work, they pay Eleanor $($Jim$\text{'}$s

mother$)$ $$5,600.$ Eleanor does not qualify as a dependent of Jim and Mary Jean.

Click to view Applicable Rate of Credit based on Adjusted Gross Income.

Assuming that Jim and Mary Jean file a joint tax return, what, if any, is their credit for child

and dependent care expenses?

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