Scott and Barbara are married and want to file a joint return.

$$ Scott is a U$.$S$.$ citizen and has a valid Social Security number. Barbara is a resident alien and has an ITIN. They resided in the United States all year with their children.

$$ Scott and Barbara have two children, Maria, age $8,$ and Luis, age $16.$ Maria and Luis are U$.$S$.$ citizens and have valid Social Security numbers.

$$ Scott earned $$22,000$ in wages.

$$ Barbara earned $$20,000$ in wages.

$$ In order to work, the Gymses paid $$2,000$ to their son Luis to care for Maria after school.

$$ Scott and Barbara provided all of the support for their two children.

$5.$ Payments made to Luis can be claimed on Form $2441$ as child and dependent care expenses.

a$.$ True

b$.$ False