Harry and Wilma 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 Wilma) and claim two exemptions for their dependent children. During the year, they pay the following amounts to care for their 4-year old son and 6-year old daughter while theywork.

ABC Day Care Center	$5,200
Mrs. Mason (Harrys mother)	1,000

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

a. $840.

b. $1,040.

c. $1,200.

d. $1,240.