Max and Alexandra Are Married and Incur $5,500 of Qualifying

Multiple Choice

Max and Alexandra are married and incur $5,500 of qualifying expenses to care for their two children,ages 2 and 5.Max's earned income is $35,000 and Alexandra's earnings from a part-time job are $5,000.What is the amount of the qualifying expenses for purposes of computing the child and dependent care credit?

A) $3,000
B) $5,000
C) $5,500
D) $6,000