Captain MacIntosh is domiciled in Oklahoma and stationed in California, where he lives with his wife, Jennie. Jennie, who is not domiciled in Oklahoma and chooses not to take her husband's domicile as her own, works full-time at a local college. Captain MacIntosh's only income during the year was $92,000 of military wages, and Jennie earned $41,000. Are they eligible for the California Child and Dependent Care Expenses Credit?