30. LO.3 Paul and Karen Kent are married, and both are employed (Paul earns $44,000 and Karen earns $9,000 during 2021). Paul and Karen have two dependent children, both under the age of 13 (Samuel and Joy). So they can work outside the home, Paul and Karen pay $3,800 ($1,900 for each child) to Sunnyside Day Care Center (422 Sycamore Road, Fort Worth, TX 76028; Employer Identification Number:

11-2345678) 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?