Tim and Sandra are married filing jointly for California tax purposes and have three children. The children are all below 13 years of age for the entire year. In total the couple spent $9,352 in qualifying expenses for child care during the year. Their federal AGI is $88,656, all from sources within California made up of $36,336 reported on Tims W2 and the remainder from Sandras W-2. They received $2,100 of assistance from their employers and Line 31 on the federal Form 2441 was $900. How much of a credit, if any, will they report on Line 40 on their Form 540?

a.$61

b.$66

c.$71

d.$76