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The amount of expenditures eligible for the child and dependent care credit is the least of three amounts. Which of the following is not one

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The amount of expenditures eligible for the child and dependent care credit is the least of three amounts. Which of the following is not one of those amounts? The total amount of child and dependent care expenditures for the year $3,000 for one qualifying person or $6,000 for two or more qualifying persons The dependent's earned income for the year The taxpayer's earned income for the year

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