Kalvin and Kara are Wisconsin residents and have two qualifying children. In 2019, they paid $8,042 for their daughter Kyley's child care. Their son, Kenneth, is an eligible child, but they didn't have any child care expenses for him. Kalvin earned $59,841, and Kara earned $38,512. Their federal Child and Dependent Care Credit is $912. How much is their subtraction for child and dependent care expenses in Wisconsin?

$0

$3,000

$6,000

$8,042