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 $52,300. 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 Applicable Percentage 35% 34% 33% 32% 31% 30% 29% Adjusted Gross Income Over But Not Over $0 - $15,000 15,000 - 17,000 17,000 19,000 19,000 21,000 21,000 23,000 23,000 25,000 25,000 27,000 27,000 29,000 29,000 31,000 31,000 - 33,000 33,000 35,000 35,000 37,000 37,000 39,000 39,000 41,000 41,000 - 43,000 43,000 - No limit 28% 27% 26% 25% 24% 23% 22% 21% 20%