Child and Dependent Care Credit: 

a. Trudy is Jocelyn's friend. Trudy looks after Jocelyn's four-year-old son during the day so Jocelyn can go to work. During the year, Jocelyn paid Trudy $4,000 to care for her son. What is the amount of Jocelyn's child and dependent care credit if her AGI for the year was $30,000? 

b. Assume the same facts, except that Trudy is Jocelyn’s daughter who is 21 and is not claimed as a dependent by Jocelyn. 

c. Heather and Mike are married. They have one daughter who is five-years-old. Their total AGI for the year is $75,000. Heather works full-time and earned $70,000 in salary. Mike works part-time and earned $2,500 in wages. They paid $3,500 to daycare for their daughter. 

d. Tom has two sons ages 6 and 14 that lived with him for all of 2020. The 14-year-old has a severe mental disability that prevents the son from caring for himself. Tom paid $10,000 for the year to a professional care provider to care for his sons at Tom’s house. Tom’s AGI for the year is $100,000 Show work and Explain Answer