[5] Mr. and Mrs. Wilson's 5-year-old son, Dennis, goes to kindergarten in the morning. In the afternoon, he attends a day-care center. The cost of sending Dennis to the day-care center for the current year was $3,400. Mr. Wilson's earned income was $40,000, and Mrs. Wilson's earned income was $2,100. Based on the above information, the amount of the Wilson's work- related expenses used to figure the child and dependent care credit for the current year cannot be more than A. $2,100 B. $3,000 C. $3,400 D. $6,000