Trudy is Jocelyn's friend. Trudy looks after Jocelyn's four-year-old son during the day so Jocelyn can go to work. During 2023, Jocelyn paid Trudy $4,180 to care for her son. What is the amount of Jocelyn's child and dependent care credit if her AGI for the year was $31,800? Multiple Choice $780 $4,180 $0 $1,087 Sheryl's AGI is $251,200. Her current tax liability is $52,188. Last year, her tax liability was $48,842. She will not owe underpayment penalties if her total estimated tax payments are at least which of the following (rounded) amounts? (Assume she makes the required payments each quarter.) Multiple Choice $53,726 $51,666 $48,842 $46,969 EXHIBIT 8-9 Child and Dependent Care Credit Percentage