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Joanna has twin sons who are 4 years old and attend a qualified day care program while she works. Her earned income for the year

Joanna has twin sons who are 4 years old and attend a qualified day care program while she works. Her earned income for the year is $26,000. She paid a total of $6,200 for childcare. Joanna’s Form W-2 has an amount of $2,000 in box 10 for dependent care benefits. To figure her child and dependent care credit, Joanna will multiply the appropriate percentage by what amount?

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