To Help Retain Its Talented Workforce, Zapper Corporation Opens a Child

To help retain its talented workforce, Zapper Corporation opens a child care facility in the building next to its offices. It spends $200,000 on rent, salaries and supplies. With respect to the $200,000 expenditure, Zapper will be entitled to a tax credit and a tax deduction of

A) $$\begin{array} { | l | l | } \hline \text { Tax Credit } & \text { Tax Deduction } \\\hline \$ 50,000 & \$ 0 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline \text { Tax Credit } & \text { Tax Deduction } \\\hline \$ 0 & \$ 200,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline \text { Tax Credit } & \text { Tax Deduction } \\\hline \$ 50,000 & \$ 200,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline \text { Tax Credit } & \text { Tax Deduction } \\\hline \$ 50,000 & \$ 150,000 \\\hline\end{array}$$