Wayne and Wanda are filing MFJ with a dependent child age 4. Wayne worked full time and earned $25,000. Wanda became a full-time student for the fall term (Aug thru Dec) and they have no other income. Their federal taxable income was $2,300 and their federal tax liability before any credits is $231. While Wanda was a student, they paid $3,000 for childcare.

What is the amount of line 9 on their 2441?

Choose one answer.

	a. $375
	b. $363
	c. $900
	d. None of these
	e. $0