25. Ms. Jane, a single parent who keeps up a home for herself and her two preschool children, paid work-related expenses of $5,400 for child care at a nursery school. Her adjusted gross income for 2020 is $60,000; the sole source of which is wages. What amount can she claim as a child care credit for 2020? a. $0 b. $960 C. $1,080 d. $1,440 e. $1,620