Marty and Jean are married and have 4-year-old twins. Jean is going to school full-time for 9 months of the year, and Marty earns $58,600. The twins are in day care so Jean can go to school while Marty is at work. The cost of day care is $9,100.

TABLE 6.1CHILD AND DEPENDENT CARE CREDIT PERCENTAGESAdjusted Gross IncomeApplicable PercentageOverBut Not Over$0-$15,00035%15,000-17,00034%17,000-19,00033%19,000-21,00032%21,000-23,00031%23,000-25,00030%25,000-27,00029%27,000-29,00028%29,000-31,00027%31,000-33,00026%33,000-35,00025%35,000-37,00024%37,000-39,00023%39,000-41,00022%41,000-43,00021%43,000-No limit20%

What is their child and dependent care credit?