Bob and Joyce Are Married,file a Joint Return,and Have One

Multiple Choice

Bob and Joyce are married,file a joint return,and have one dependent child,Dane,age 9.Bob has earned income of $72,000.Joyce was a full-time student (for nine months) with no income.They paid a qualified day care center $4,000.What amount of child and dependent care credit can Bob and Joyce receive?

A) $450.
B) $600.
C) $800.
D) $1,200.