45. Tasha and Damien are a married couple with three-year twins. They pay $20,000 in 2021 for daycare for the twins to allow them to work full-time. The couple's AGI is $120,000. For 2021, the couple will be entitled to a child and dependent care credit of (use the American Rescue Plan Act figures for 2021): A) $3,200. B) $1,200. C) $10,000. D) $8,000