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 2022 in each of the following alternative scenarios?

1) Julie paid $2,000 to the day care center, and her AGI is $50,000 (all salary).

2) Julie paid $2,000 to the day care center, and her AGI is $14,000 (all salary).

3) Julie paid $4,000 to the day care center, and her AGI is $14,000 ($2,000 salary and $12,000 unearned income).

EXHIBIT 8-10 Child and Dependent Care Credit Percentage