Gwen and David Ball have earned income of $40,000 and $60,000, respectively. Their adjusted gross income is $95,000, and they paid daycare expenses in the amount of $7,000. They have two dependent children, ages 4 and 2 . What is the eligible expense amount that can be used for the purposes of calculating the child and dependent care credit? A) $20,000 B) $40,000 C) $6,000 D) $7,000