Mr. and Mrs. OP have two dependent children. They paid $7,200 wages to a housekeeper to care for the children and $550 employer payroll tax on her wages. 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. OPs 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. Ops earned income is $45,000 and Mrs. OPs earned income is $28,000. Their AGI is $81,300.