Pat Earns $25,000 Per Year (After Taxes), and Pat's Spouse

Pat earns $25,000 per year (after taxes) , and Pat's spouse, Chris, earns $35,000 (after taxes) . They have two pre-school children. Childcare for their children costs $12,000 per year. Pat has decided to stay home and take care of the children. Pat must:

A) value spending time with the children by more than $25,000.
B) value spending time with the children by more than $12,000.
C) value spending time with the children by more than $13,000.
D) value spending time with the children as much as does Chris.