Harry and Wei are married and file a joint income tax return. On their tax return, they report $44,000 of adjusted gross income ($20,000 salary earned by Harry and $24,000 salary earned by Wei) and report two dependent children. During the year, they pay the following amounts to care for their four-year old son and six-year old daughter while they work.

ABC Day Care Center	$3,200
Blue Ridge Housekeeping Services	2,000
Mindy Mason	1,000

Harry and Wei may claim a credit for child and dependent care expenses of:

$840

$1,040

$1,200

$1,240