Several factors need to be considered. The question states taxable income of 47,000, not an AGI of 47,000. There is no child and dependent care credits for children 13 unless disabled even if payments were made. There is no child and dependent care expense if the day care expenses are not being paid to allow the taxpayer and spouse to work or actively look for work. And even if one or both are actively looking for work, but do not find jobs and have no earned income, there is no credit for the payments. Only one spouse can be a student or disabled instead of actively looking for work. The earned income requirement does not include unemployment compensation. The child care providers can not be the taxpayer's spouse, the parents of the taxpayer's qualifying child, a taxpayer's dependent, or the taxpayer's child who is under the age of 19 at the end of the year. Medical expenses for care of a dependent child can not be claimed as a Schedule A deduction; only the deduction or the credit can be claimed but not both. Also, the child must have lived with the taxpayer and spouse for over half of the year. Schooling is NOT a child and dependent care expense even if paid.

Several factors need to be considered. The question states taxable income of 47,000, not an AGI of 47,000. There is no child and dependent care credits for children 13 unless disabled even if payments were made. There is no child and dependent care expense if the day care expenses are not being paid to allow the taxpayer and spouse to work or actively look for work. And even if one or both are actively looking for work, but do not find jobs and have no earned income, there is no credit for the payments. Only one spouse can be a student or disabled instead of actively looking for work. The earned income requirement does not include unemployment compensation. The child care providers can not be the taxpayer's spouse, the parents of the taxpayer's qualifying child, a taxpayer's dependent, or the taxpayer's child who is under the age of 19 at the end of the year. Medical expenses for care of a dependent child can not be claimed as a Schedule A deduction; only the deduction or the credit can be claimed but not both. Also, the child must have lived with the taxpayer and spouse for over half of the year. Schooling is NOT a child and dependent care expense even if paid.