Jon and Sara have two dependent ( age 5 and 6 ) Jon earned 40999 in 2017. they had no other income . Sara did not work but was a full time student for 9 months . they paid 4600 in qualifying child care expense for 2 kids during the time Jon worked and Sara at school. What is the correct amount of child and dependent care expense?

473

966

990

1012

2. in July 2017 Elias purchased a new computer system for his business for 3800 . What is the depreciation for the first year, if he opts out of special depreciation ?

380

760

1900

2280