EXHIBIT 8-9 Child and Dependent Care Credit Percentage

If AGI is over But not over Then the percentage is
$       0 $15,000    35%
15,000 17,000 34
17,000 19,000 33
19,000 21,000 32
21,000 23,000 31
23,000 25,000 30
25,000 27,000 29
27,000 29,000 28
29,000 31,000 27
31,000 33,000 26
33,000 35,000 25
35,000 37,000 24
37,000 39,000 23
39,000 41,000 22
41,000 43,000 21
43,000 No limit 20
Source: Source: Internal Revenue Code. "§ 21. Expenses For Household And Dependent Care Services Necessary For Gainful Employment."