Final answer:
Gina can consider a total of $6,000 in qualified expenses for the Child and Dependent Care Credit if she has two qualifying persons. This credit is intended to help working individuals cover the costs of caring for dependents, thus enabling them to remain in the workforce.
Step-by-step explanation:
The total amount of qualified expenses Gina can consider for the Child and Dependent Care Credit when she has two qualifying persons is $6,000. This is because the Internal Revenue Service (IRS) allows a maximum of $3,000 in care expenses to be claimed for one qualifying person and up to $6,000 for two or more qualifying persons.
When claiming the Child and Dependent Care Credit, Gina must ensure that her expenses are for the care of qualifying persons, which typically are dependent children under the age of 13 or a disabled dependent of any age who lives with her more than half of the year.
It's also important to note that the claimed expenses must be necessary to allow Gina to work or actively look for work. Moreover, the care provider must not be a spouse or another dependent of Gina.