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 25% marginal income tax payer. She spends $3,000 on child care expenses. Should Erin take the child care credit or put $2,000 in the FSA?

1. Child care credit by $100.

2. FSA by $153.

3. FSA by $300.

4. They are the same.