Ivanna, who has three children under age 13, worked full-time while her husband, Sergio, was attending college for nine months during the year.

Ivanna, who has three children under age 13, worked full-time while her husband, Sergio, was attending college for nine months during the year. Ivanna earned $42,775 and incurred $10,625 of child care expenses.

The amount of Ivanna and Sergio's credit for child and dependent care expenses is $.