Scott and Heather are married and file a joint return. Scott works full-time as a wildlife biologist, and Heather is a full-time student enrolled at Online University. Scott's earned income for the year is $36,000. Heather does not have a job and concentrates solely on her schoolwork. Scott and Heather have one child, Elizabeth (age 8), and pay $3,000 for child care expenses during the year.

Locate and review Publication 503. Please explain the amount of child and dependent care credit that Scott and Heather Moore can claim.