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Tuan and Mai are married, file a joint return, and have three dependent children, Jiao, age 6, and twins Chang and Gao, age 5. The

Tuan and Mai are married, file a joint return, and have three dependent children, Jiao, age 6, and twins Chang and Gao, age 5. The couple has earned income of $72,000, earned equally between them. They paid a qualified day care center $7,000. How much is Tuan and Mai's child and dependent care credit for the year? 0, 1200, 1400, or 7000?

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