Clark, a Widower, Maintains a Household for Himself and His

Multiple Choice

Clark, a widower, maintains a household for himself and his two dependent preschool children. For the year ended December 31, 2019, Clark earned a salary of $32,000. He paid $3,600 to a housekeeper to care for his children in his home, and also paid $1,500 to a kiddie play camp for child care. He had no other income or expenses during 2019. Before considering any limitation due to tax liability, how much can Clark claim as a child and dependent care credit in 2019?

A) $910
B) $1,300
C) $1,326
D) $5,100
E) None of these