Robert and Mary File a Joint Tax Return for 2019 $\quad$

Multiple Choice

Robert and Mary file a joint tax return for 2019 with adjusted gross income of $34,000. Robert and Mary earned income of $20,000 and $14,000, respectively, during 2019. In order for Mary to be gainfully employed, they pay the following child care expenses for their 4-year-old son, John: Union Day Care Center $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\$ 1,700$
Wilma, baby sitter (Robert's mother) $\quad$ $\quad$ $\quad$$\$ 1,000$ What is the amount of the child and dependent care credit they should report on their tax return for 2019 (assume no tax liability limitation) ?

A) $270
B) $459
C) $675
D) $729
E) None of these