Erin is single and a mom of a 4 year old child. Erin has net taxable income and salary of $45,000 making her a 22% marginal income tax payer. She spends $2,500 on child care expenses. Should Erin take the child care credit or put $2,500 in the FSA?

Child care credit by $60.

FSA by $125.

FSA by $131.

They are the same.