Jim and Mary Jean are married and have two dependent children under the age of 13. Both parents are gainfully ernployed and during 2023 earn salaries as follows: Jim earns $150,000 and Mary Jean earns $5,200. To care for their children they pay Eleanor (Jim's mothor) $5.700. Assuming Jim and Mary Jean file a joint relurn, what is their credit for child and dependent care expenses in 2023 ? $1,200 $1,040 $1,140 150