To Help Retain Its Talented Workforce,Zapper Corporation Opens a Child $$\begin{array} { | l | l |} \hline { \text { Tax Credit } } & \text { Tax } \\ \text { Deduction } \\\hline 50,000 & \$ 0 \\\hline\end{array}$$

Multiple Choice

To help retain its talented workforce,Zapper Corporation opens a child care facility in the building next to its offices.It spends $200,000 on rent,salaries and supplies.With respect to the $200,000 expenditure,Zapper will be entitled to a tax credit and a tax deduction of

A) $$\begin{array} { | l | l |} \hline { \text { Tax Credit } } & \text { Tax } \\ \text { Deduction } \\\hline 50,000 & \$ 0 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline \text { Tax Credit } & \text { Tax } \\ & \text { Deduction } \\\hline \$ 0 & \$ 200,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline \text { Tax Credit } & \text { Tax } \\ & \text { Deduction } \\\hline \$ 50,000 & \$ 200,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline \text { Tax Credit } & \text { Tax } \\& \text { Deduction } \\\hline \$ 50,000 & \$ 150,000 \\\hline\end{array}$$