1. Jenna and Fred are married with two children, ages 4 and 2. Jenna and Fred both work full time, so they pay a day-care $12,000 in 2019 to take care of their children. Jenna’s wages are $87,000, and Fred’s wages are $84,000. They have no other income or adjustments to gross income. Compute their credit for child and dependent care credit for 2019.