Dane Is a Single Father with Two Dependent Children,Elle,age 7

Multiple Choice

Dane is a single father with two dependent children,Elle,age 7 and Eva,age 5.He has AGI of $61,000 and paid $6,100 to a qualified day care center for the two children.What amount of child and dependent care credit can Dane receive this year?

A) $600.
B) $1,000.
C) $1,200.
D) $1,220.