Building and Grounds 2,000 square feet Cafeteria 8,000 square feet Operating Department A 20,000 square feet Operating Department B 30,000 square feet Budgeted costs in the Building and Grounds department total $34,800 for the year. Assuming the step-down method is used and Building and Grounds costs are allocated first, the amount of Building and Grounds costs allocated to the Cafeteria would be:

Mai and chuck have been divorced since 2012. they have three boys, ages 6, 8, and 10. all of the boys live with mai and she receives child support from chuck. mai and chuck both work and the boys need child care before and after school. te boys attend the fun house day care center and mai paid them $2,000 and chuck paid them $3,000. mai's agi is $18,000 and chuck's is $29,000. mai will claim two of the boys as dependents. she signed form 8332 which allows chuck to claim one of the boys. who can take the child and dependent care credit?