Kaelyn's mother, Judy, looks after Kaelyn's four-year-old twins so Kaelyn can go to work (she drops off and picks up the twins from Judy's home every day). Since Judy is a relative, Kaelyn made sure, for tax purposes, to pay her mother the going rate for child care ($16,470 for the year). What is the amount of Kaelyn's child and dependent care credit in 2022 if her AGI for the year was $131,700?

EXHIBIT 8-10 Child and Dependent Care Credit Pereentage