LO.10 Paul and Karen are married, and both are employed (Paul earned $44,000 and Karen earned $7,100 during 2010). Paul and Karen have two dependent children, both under the age of 13.

In order to work, Paul and Karen pay $4,200 to various unrelated parties to care for their children while they are working. Assuming that Paul and Karen file a joint return, what, if any, is their tax credit for child and dependent care expenses?