Problem 13-39 (LO. 4) Jim and Mary Jean are married and have two dependent children under the age of 13. Both parents are gainfully employed and during 2021, earn salaries as follows: $130,000 (Jim) and $5,200 (Mary Jean). To care for their children while they work, they pay Eleanor (Jim's mother) $5,600. Eleanor does not qualify as a dependent of Jim and Mary Jean. Click to view Applicable Rate of Credit based on Adjusted Gross Income. Assuming that Jim and Mary Jean file a joint tax return, what, if any, is their credit for child and dependent care expenses? 1,612 x