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Victor receives a $2,000tax creditfor childcare. Thecreditwas earned because of Victor's expenditures for daycare for his son while Victorworked. What concept, construct, or doctrinehelpsexplain why

Victor receives a $2,000tax creditfor childcare. Thecreditwas earned because of Victor's expenditures for daycare for his son while Victorworked. What concept, construct, or doctrinehelpsexplain why Victor receives this tax credit?

a. Arm's-Length Transaction Concept.
b. Capital Recovery Concept.
c. Administrative Convenience Concept.
d. Ability to Pay Concept.
e. Pay-as-You-Go Concept.

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