2) Husband and Wife are married and file a joint return indicating adjusted gross income of $55,000. During the year they spent $8,000 to care for their two dependent children, ages 4 and 6, in a "qualified" child care center. What is the amount of the dependent care credit if Wife is employed as an accountant but: a) Husband is not gainfully employed during the year? b) Husband has a part-time job and earns $2,000 during the year?
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