Mr. and Mrs. Borem spent $1,435 for child care for their two dependent children, who are two and four years old. Mr. Borem's earned income was $55,870, Mrs. Borem had no earned income, and the AGI on their joint return was $66,210. Calculate their dependent care credit.

Group of answer choices

$0

$287

$502

$1,435

I would expect the answer to be zero, but I would like someone to walk me through it if possible. Thanks!