Adrienne is a single mother with a 6-year-old daughter who lived with her during the entire year. Adrienne paid $2,400 in child care expenses so that she would be able to work. Of this amount, $500 was paid to Adrienne’s mother whom Adrienne cannot claim as a dependent. Adrienne had net earnings of $2,800 from her jewelry business. In addition, she received child-support payments of $20,800 from her ex-husband.

Use the appropriate tax tables or tax rate schedules.

Adjusted gross income Applicable income
$15,000 or less 35%
15,001 – 17,000 34
17,001 – 19,000 33
19,001 – 21,000 32
21,001 – 23,000 31
23,001 – 25,000 30
25,001 – 27,000 29
27,001 – 29,000 28
29,001 – 31,000 27
31,001 – 33,000 26
33,001 – 35,000 25
35,001 – 37,000 24
37,001 – 39,000 23
39,000 – 41,000 22
41,001 – 43,000 21
43,001 or more 20

What amount, if any, of child and dependent care tax credit can Adrienne claim? (Round your final answers to 2 decimal places.)