Problem 7-9 Child and Dependent Care Credit ( (L0 7.3) Calculate the amount of the child and dependent care credit allowed before any tax liability limitations or other credits for 2021 in each of the foliowing cases, assuming the taxpayers had no income other than the stated amounts. a. Willam and Carla file a joint tax return. Carla earned $27,500 during the year, whife William attended law school full-time for 9 months and earned no income. They paid 53,500 for the care of their 3-year-old child, Carl. Round vour answer to the nearest whole dollar. b. Raymond and Michele file a joint tax return. Raymond earned $83,000 during the year, whille Michele earned $139,000 for the year from a part-time job. They paid $17,000 for the care of their two children under age 13 . c. Beth is a single taxpayer who has two dependent children under age 5 . Beth eamed $425,500 in wages during the year and paid $26,700 for the care of her chilidren