what is their child and dependent care credit?

Marty and Jean are married and have 4-year-old twins. Jean is going to school full-time for 7 months of the year, and Marty earns $61,900. The twins are in day care so Jean can go to school while Marty is at work. The cost of day care is $8,100. TABLE 6.1 CHILD AND DEPENDENT CARE CREDIT PERCENTAGES Adjusted Gross Income Applicable Percentage Over But Not Over $0 $15,000 35% 15,000 17,000 34% 17,000 19,000 33% 19,000 21,000 32% 21,000 23,000 31% 23,000 25,000 30% 25,000 27,000 29% 27,000 29,000 28% 29,000 31,000 27% 31,000 33,000 26% 33,000 35,000 25% 35,000 37,000 24 37,000 39,000 23% 39,000 41,000 229 41,000 43,000 214 43,000 No limit 20%