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 ($16,300 for the year). What is the amount of Kaelyn's child and dependent care credit in 2021 if her AGI for the year was $130,000?

Shelley is self-employed in Texas and recently attended a two-day business conference in New Jersey. After Shelley attended the conference, she had dinner with an old friend who lived nearby. Shelley documented her expenditures (described below). What amount can Shelley deduct? Airfare to New Jersey Meals provided by the conference at the conference Meal with an old friend Lodging in New Jersey Rental car $ 2,180 238 130 432 198 Multiple Choice O $1,958, if Shelley itemizes the deductions None of the expenses are deductible because Shelley visited her friend. O $2,929 $3,048 Which is not an allowable method under MACRS? Multiple Choice 0 150 percent declining balance 200 percent declining balance 0 Straight-line Sum-of-the-years'-digits O All of the choices are allowable methods under MACRS