81. Tony, a single parent, spent $3,600 on after-school care for his six-year-old son. Tony received $1,200 as aid to families with dependent children from the State Department of Social Services (DSS) for child care as part of the welfare assistance program in which he is enrolled. In determining his child-care credit, how much of the DSS payments are included in gross income, and what is the amount of Tony’s child-care costs for computing the child-care credit?