Your supervisor has asked you to assist clients Bob & Cindy Jones with a married file joint return tax questions. Bob works full-time teaching at SFA and his wife Cindy is a full-time student enrolled at Phoenix Online University. Bob earned $36,000 and Cindy did not hold a job since she concentrates on her classes full time. Phoenix Online University only offers classes over the internet. They have two children, Kyle and James and pay $3,000 each for childcare for the children. Please use IRS PUB 503 to help you. How much can they take for the child and dependent care credit on their taxes?