Marty and Jean are married and have 4-year-old twins. Jean is going to school full-time for 7 months of the year, and Marty earns $55,300. The twins are in day care so Jean can go to school while Marty is at work. The cost of day care is $8,100. TABLE 6.1 CHILD AND DEPENDENT CARE CREDIT PERCENTAGES Adjusted Gross Income Applicable Percentage Over But Not Over $0 $15,000 35% 15,000 17,000 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% eBook $8,100. TABLE 6.1 CHILD AND DEPENDENT CARE CREDIT PERCENTAGES Adjusted Gross Income Applicable Percentage Over But Not Over $0 $15,000 35% 15,000 17,000 34% 17,000 19,000 19,000 21,000 32% 33% 21,000 23,000 31% 23,000 25,000 30% 11 29% 25,000 27,000 29,000 27,000 29,000 - 28% 31,000 27% 31,000 1 26% 33,000 35,000 33,000 25% 35,000 - 37,000 24% 23% 22% 37,000 39,000 39,000 41,000 41,000 43,000 43,000 No limit What is their child and dependent care credit? 21% 20%