63.Kiki and Rand are married and will file a joint return. They have a 3-year-old son, Alfred, who lived with them all year. Alfred goes to a day care center while Kiki and Rand work. They paid the center $3,000 in 2017. Rand's wages are $40,000 and his W-2 shows $4,000 in box 10. Kiki is a self-employed fitness instructor. Her Schedule C shows a loss of $2,500. How much of the $4,000 of dependent care benefits must Kiki and Rand include on line 7 of Form 1040?

Choose one answer. 

a. $4,000 b. $0 c. $1,000 d. $3,000