Tim and Martha paid $$8,700$ 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 $$56,900$ of AGI 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 $$38,100$ that was earned

entirely by Martha?