Mark and Stacy Are Married, File a Joint Return, and Have

Mark and Stacy are married, file a joint return, and have one child, age 3. Their combined AGI is $55,000. Mark and Stacy incur $3,500 of child care expenses during the current year. Mark's employer reimburses him $1,500 under a qualified dependent care assistance plan. The child and dependent care credit is

A) $300.
B) $700.
C) $1,200.
D) $600.