Tim and Martha paid $18,700 in qualified employment-related expenses for their three young children who live with them in their household. Martha received $2,300 of dependent care assistance from her employer, which was properly excluded from gross income. The couple had $156,900 of AGI earned equally. Use Child and Dependent Care Credit AGI schedule. Required: What amount of child and dependent care credit can they claim on their Form 1040? How would your answer differ (if at all) if