Miriam and Arthur are married and incur $5,200 of qualifying expenses to care for their two children ages 2 and 5. Miriam's earned income is $35,000 and Arhur is a student for 10 months of the year. What is the amount of the qualifying expenses for purposes of computing the child and dependent care credit? Select one: O a. $3,000 O b. $5,200 O c. $6,000 O d. $5,000