Tim and Martha paid $9,100 in qualified employment-related expenses for their three young children who live with them in their household. Martha received $1,900 of dependent care assistance from her employer, which was properfy excluded from gross income The couple had $57,100 of AGl earned equally. Use Child and Dependent Care Credit AGl schedule. Required: a. What amount of chlld and dependent care credit can they claim on their Form 1040 ? b. How would your answer differ (ff at all) if the couple had AGl of $38,900 that was earned entirely by Martha? \begin{tabular}{|c|c|} \hline \begin{tabular}{c} Adjusted Gross \\ Income \end{tabular} & \begin{tabular}{c} Applicable \\ Percentage \end{tabular} \\ \hline$15,000 or less & 35% \\ \hline$15,00117,000 & 34% \\ \hline$17,00119,000 & 33% \\ \hline$19,00121,000 & 32% \\ \hline$21,00123,000 & 31% \\ \hline$23,00125,000 & 30% \\ \hline$25,00127,000 & 29% \\ \hline$27,00129,000 & 28% \\ \hline$29,00131,000 & 27% \\ \hline$31,00133,000 & 26% \\ \hline$33,00135,000 & 25% \\ \hline$35,00137,000 & 24% \\ \hline$37,00139,000 & 23% \\ \hline$39,00141,000 & 22% \\ \hline$41,00143,000 & 21% \\ \hline$43,001 or more & 20% \\ \hline \end{tabular}