Mr$.$ and Mrs$.$ OP have two dependent children. They paid $$19,200$ wages to a day care

center to care for the children. Mr$.$ and Mrs$.$ OP file a joint return. In each of the following

cases, compute their dependent care credit.

a$)$ One child is age $10$ and the other is age $15.$ Mr$.$ OP's earned income is $$75,000$ and

Mrs$.$ OP has no earned income. Their AGI is $$81,300.$

b$)$ One child is age $2$ and the other is age $6.$ Mr$.$ Op's earned income is $$45,000$ and Mrs$.$

OP's earned income is $$28,000.$ Their AGI is $$81,300.$