Sam and Esterina are married, file a joint return, and have two children, ages 9 and 11. Their combined AGI is $65,000. Sam's earned income is $40,000; Esterina's is $25,000. They incur $6,500 of child care expenses to enable them to be employed during the current year. Their child and dependent care credit is

A) $1,200.

B) $1,300.

C) $1,800.

D) $6,000.

Please give the necessary description for my quick understanding!