Julie paid a day care center to watch her two-year-old son while she worked as a computer programmer for a local start-up company. What amount of child and dependent care credit can Julie claim in 2021 in each of the following alternative scenarios? Use Exhibit 8-10

a. Julie paid $2,420 to the day care center and her AGI is $50,200 (all salary).

b. Julie paid $6,050 to the day care center and her AGI is $50,200 (all salary).

c. Julie paid $6,100 to the day care center and her AGI is $127,000 (all salary).

d. Julie paid $4,100 to the day care center and her AGI is $402,000 (all salary).

e. Julie paid $6,100 to the day care center and her AGI is $14,000 ($4,100 salary and $9,900 unearned income).

EXHIBIT 8-10 Child and Dependent Care Credit Percentage

If AGI is over	But not over	Then the percentage is
$ 0	$125,000	50%
125,000	127,000	49
127,000	129,000	48
129,000	131,000	47
181,000	183,000	21
183,000	400,000	20
400,000	402,000	19
402,000	404,000	18
434,000	436,000	2
436,000	438,000	1
438,000		0