Tim and Martha paid $$8,800$ in qualified employment$-$related expenses for their three young children who live with them in their household. Martha received $$2,200$ of dependent care assistance from her employer, which was properly excluded from gross income. The couple had $$56,950$ 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 $$38,300$ that was earned entirely by Martha?

a Child and dependent care tax credit

b$.$ Child and dependent care tax credit

$\backslash$table$[[\backslash$table$[[$Adjusted Gross$],[$Income$]],\backslash$table$[[$Applicable$],[$Percentage$]]],[$$$15,000$ or less,$35\%$