Harry and Wei Are Married and File a Joint Income

Multiple Choice

Harry and Wei are married and file a joint income tax return.On their tax return, they report $44,000 of adjusted gross income ($20,000 salary earned by Harry and $24,000 salary earned by Wei) and report two dependent children.During the year, they pay the following amounts to care for their four-year old son and six-year old daughter while they work. $$\begin{array} { l r } \text { ABC Day Care Center } & \$ 3,200 \\\text { Blue Ridge Housekeeping Services } & 2,000 \\\text { Mindy Mason (Harry's mother) } & 1,000\end{array}$$ Harry and Wei may claim a credit for child and dependent care expenses of:

A) $840.
B) $1,040.
C) $1,200.
D) $1,240.