Determine the amount of the child and dependent care credit to which each of the following taxpayers is entitled:
a. Michael and Gladys are married and have a 7-year-old child. Their adjusted gross income is $44,000, and they pay $3,300 in qualified child-care expenses during the year. Michael earns $12,000 and Gladys earns $40,000 from their jobs.
b. Jill is a single parent with an 11-year-old daughter. Her adjusted gross income is $24,500, and she pays $2,100 in qualified child-care expenses.
c. Cory is a single parent who earns $9,000 and receives other nontaxable government assistance totaling $5,700 during the year. She pays $1,600 in qualified child-care expenses during the year.
d. Roosevelt and Myrtle are married and have two children. Roosevelt earns $94,000, and Myrtle has a part-time job from which she earns $4,400 during the year. They pay $4,700 in qualified child-care expenses during the year.
e. Randy is single and earns $80,000 per year. He maintains a home for his father, who has been confined to a wheelchair since he had a stroke several years ago. Randy’s father receives $6,000 in Social Security but has no other income. Because his father requires constant attention, Randy hires a helper to take care of his father while he is at work. Randy pays the helper $13,000 during the current year.