70. Eileen files as head of household and earns a salary of $75,000. She has a 4-year-old dependent daughter for whom she pays $5,000 in annual day care expenses so that she can work. Eileen’s employer offers a dependent care flexible spending arrangement (FSA) in which she could contribute up to $5,000 on a pre-tax (before income tax and FICA tax) basis. If she does not participate in the FSA, Eileen can claim a dependent care credit for these expenses. Eileen has no other income or deductions. Compute the tax savings of these two alternatives and make a recommendation to Eileen.