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William and Carla file a joint tax return. Carla earned $26,000 during the year, while William attended law school full-time for 10 months and earned

William and Carla file a joint tax return. Carla earned $26,000 during the year, while William attended law school full-time for 10 months and earned no income. They paid $3,500 for the care of their 3-year-old child, Carl. Calculate the amount of the child and dependent care credit allowed for 2015 in each of the following cases, assuming the taxpayers had no income other than the stated amounts.

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