Problem One Your Accounting Firm commits a portion of its operations to serving low-income individuals as a community service. You have been assigned a client, Lisa Cummings, who is a single mother with three children. She works two jobs to support her three children and her father. Her husband and mother died several years ago. The Children are aged 4, 7 and 9. Her Father, Arthur is 66, disabled and unable to work and receives $1,667.00 per month from social security. Lisa Earns $32,000.00 per year from her two jobs. Her 7 and 9 year old attend primary school and her 4 year old is in child care. She could not work without paying for child care. Child care costs 250 per month. For the Year she paid $3,000 in child care expenses. One of her employer's provide $1,000 per year in Dependent Care benefits. 1. Which Code sections and IRS Publications cover child care costs? 2. What Form or forms are associated with child care expenses? 3. What form might you request that the client obtain from the Dependent Care Provider for assisting you in the calculation of any deductions or credits she may be entitled to? 4. Based on the facts, what filing status would you recommend for Lisa?