Randy Reliable, age 27, is a single dad caring for 2 children- Tommy age 5 and Theresa age 3. Randy works for the Rotgut Cola Company. Randy participates in Rotgut's dependent care assistance plan. In 2017, Randy incurred the following dependent care expenses:

-$500 for Theresa's preschool program

-$1,000 for Tommy's after school program

-$2,500 in babysitting fees

Which if any of the above expenses are allowable and non-taxable? Explain.