explain

16. Max and Alexandra are married and incur $5,500 of qualifying expenses to care their two children, ages 2 and 5. Max's earned income is $35,000 and Alexandra's earnings from a part-time job are $6,000. What is the amount of the qualifying expens for purposes of computing the child and deperident care credit? A) $3,000 B) $5,000 C) $5,500 D) $6,000