9. Jane is a single mother with a 5-year-old son, Mathew. Jane is Mathew's custodial parent, but she has signed Form 8332 allowing her ex-husband to claim Mathew. Jane earned \$25,000 and paid $2,800 in daycare expenses for Mathew. Can Jane qualify for the Credit for Child and Dependent Care Expenses? If yes, what is the maximum amount of daycare expenses she can use to figure the credit