Determine the amount of the child- and dependent-care credit to which each of the following taxpayers is entitled:
a. Caryle and Philip are married and have a 4-year-old daughter. Their adjusted gross income is $48,000, and they pay $2,100 in qualified child-care expenses during the year. Caryle earns $18,000, and Philip earns $30,000 in salary.
b. Natalie is a single parent with an 8-year-old son. Her adjusted gross income is $27,000, and she pays $3,100 in qualified child-care expenses.
c. Leanne and Ross are married and have three children, ages 6, 4, and 1. Their adjusted gross income is $78,000, and they pay $6,500 in qualified child-care expenses during the year. Leanne earns $48,000, and Ross earns $30,000 in salary.
d. Malcolm and Mirella are married and have two children. Mirella earns $55,000, and Malcolm has a part-time job from which he earns $4,000 during the year. They pay $4,800 in qualified child-care expenses during the year.
e. Andrew is a single parent with a 14-year-old son. Because he does not arrive home from work until 7 p.m., Andrew has hired someone to take care of his son after school and cook him supper. Andrew’s adjusted gross income is $59,000, and he pays $3,400 in child-care expenses.
f. Assume the same facts as in part e, except that Andrew’s son is 12 years old.