Tim and Martha paid $$8,100$ in qualified employment$-$related expenses for their three young children who live with them in their household. Martha received $$2,900$ of dependent care assistance from her employer, which was properly excluded from gross income. The couple had $$56,600$ of AGl earned equally. Use Child and Dependent Care Credit AGI schedule.

Required:

a$.$ What amount of child and dependent care credit can they claim on their Form $1040?$

b$.$ How would your answer differ $($if at all$)$ if the couple had AGI of $$36,900$ that was earned entirely by Martha?

$\backslash$table$[[,$Amounts$],[$a$.$ Child and dependent care tax credit,$],[$b$.$ Child and dependent care tax credit,$]]$