Marty and Dee have two qualifying children for the child and dependent care credit. In 2014 they paid a total of $5,200 for eligible work-related expenses. Marty's W-2-showed $56,720 in box 1. Dee was a full-time student for 10 months. The dollar limit for their work related child care expenses is: $6,000 $5,000 $5,200 $2,500