Question

Martin is unmarried and paid Carry (a licensed caregiver) $4,900 during the year to care for...

Martin is unmarried and paid Carry (a licensed caregiver) $4,900 during the year to care for his physically incapacitated mother so that he could be employed. His AGI is $85,000 and he claims his mother as a dependent. Martin may claim a tax credit for child and dependent care expenses of:

A. $0. B. $600. C. $800. D. $980.

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