Paul and Karen Kent are married, and both are employed (Paul earns $44,000 and Karen earns $9,000 during 2019). Paul and Karen have two dependent children, both under the age of 13 (Samuel and Joy). So that they can work, Paul and Karen pay $3,800 ($1,900 for each child) to Sunnyside Day Care Center (422 Sycamore Road, Ft. Worth, TX 76028; Employer Identification Number: 11-2345678) to care for their children while they are working.