Rename the ma_dependent_or_dependent_care_credit to ma_child_and_family_tax_credit and adjust the parameter structure

[PavelMakarchuk]

The dependent and dependent care credit were repealed and replaced with a new credit:

Instructions

We reflect the change in #4457 but we need to make formatting modifications to reflect the full scope of the change.

In addition to creating a new ma_child_and_family_tax_credit variable which replaces ma_dependent_or_dependent_care_credit we will also need to move the credit value out of credits/dependent/amount.yaml to a separate file and adjust the income tree accordingly