yolanda spent $12,000 in day care services in 2021 and again in 2022 for her three children, which allowed her to work. assume her annual adjusted gross income was $100,000 for both 2021 and 2022. assuming no extension of the 2021 rules enacted under arpa, her dependent care credit in 2021 was $6,000, but will only be $1,200 in 2022.