Marty and lean are married and have 4-year-old twins. Jean is going to school full-time for 9 months of the year, and Marty ears $44,500. The twins are in day care so Jean can go to schoo while Marty is at work. The cost of day care is $9,100. TABLE 6.1 CHILD AND DEPENDENT CARE CREDIT PERCENTAGES Adjusted Gross Income Over Applicable Percentage But Not Over 50 $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 20% 27,000 29,000 20% 29,000 31,000 27% 31,000 33,000 20 33,000 35,000 25 35,000 37,000 24