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

Tim and Martha paid $7,400 in qualified employment-related expenses for their three young children below 13 years, who live with them in their household. Martha received $2,600 of dependent care assistance from her employer, which was properly excluded from gross income. The couple had $42,600 of AGI earned equally by Tim and Martha.

Adjusted gross income	Applicable income
$15,000 or less	35%
15,001 17,000	34
17,001 19,000	33
19,001 21,000	32
21,001 23,000	31
23,001 25,000	30
25,001 27,000	29
27,001 29,000	28
29,001 31,000	27
31,001 33,000	26
33,001 35,000	25
35,001 37,000	24
37,001 39,000	23
39,000 41,000	22
41,001 43,000	21
43,001 or more	20