9. Harry and Wei are married and file a joint income tax return. On their tax return, they report $ 44,000 of adjusted gross income ($ 20,000 salary earned by Harry and $ 24,000 salary earned by Wei) and report two dependent children. During the year, they pay the following amounts to care for their four-year old son and six-year old daughter while they work. ABC Day Care Center Blue Ridge Housekeeping Services Mindy Mason (Harry's mother) $ 3,200 2,000 1,000 Harry and Wei may claim a credit for child and dependent care expenses of: a. $ 840 b. $ 1,040 C. $1,200 d. $ 1,240