Sean and Jenny Are Married,file a Joint Return and Have

Multiple Choice

Sean and Jenny are married,file a joint return and have two dependent children,Blake,age 9 and Jake,age 5.Sean has earned income of $72,000.Jenny was a full-time student (for nine months) with no income.They paid a qualified day care center $7,000.What amount of child and dependent care credit can Sean and Jenny receive?

A) $600.
B) $900.
C) $1,000.
D) $1,200.