Paul and karen kent are married, and both are employed (paul earns $44,000 and karen earns $9,000 during 2019). paul and karen have two dependent children, both under the age of 13 (samuel and joy). so that they can work, paul and karen pay $3,800 ($1,900 for each child) to sunnyside day care center (422 sycamore road, ft. worth, tx 76028; employer identification number: 11-2345678) to care for their children while they are working.