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 ($6,440 for the year). What is the amount of Kaelyn's child and dependent care credit if her AGI for the year was $37,400? (Exhibit 8-9) Multiple Choice $6,000 $2,100 $1,380 EXHIBIT 8-9 Child and Dependent Care Credit Percentage If AGI is over But not over Then the percentage is $ 0 15,000 $15,000 17,000 35% 34 17,000 19,000 33 19,000 21,000 32 21,000 23,000 31 23,000 25,000 30 25,000 27,000 29 27,000 29,000 28 29,000 31,000 27 31,000 33,000 26 33,000 35,000 25 35,000 37,000 24 37,000 39,000 23 39,000 41,000 22 41,000 43,000 21 43,000 No limit 20 Source: Source: Internal Revenue Code. " 21. Expenses For Household And Dependent Care Services Necessary For Gainful Employment