Marvin and Pamela Are Married, File a Joint Return, and Have

Marvin and Pamela are married, file a joint return, and have two children, ages 9 and 11. Their combined AGI is $65,000. Marvin's earned income is $40,000; Pamela's is $25,000. They incur $6,500 of child care expenses to enable them to be employed during the current year. Their child and dependent care credit is

A) $6,000.
B) $1,200.
C) $1,300.
D) $1,800.