Robert and Mary File a Joint Tax Return for 2017

Robert and Mary file a joint tax return for 2017 with adjusted gross income of $34,000.Robert and Mary earned income of $20,000 and $14,000,respectively,during 2017.In order for Mary to be gainfully employed,they pay the following child care expenses for their 4-year-old son,John: What is the amount of the child and dependent care credit they should report on their tax return for 2017?

A) $270
B) $459
C) $675
D) $729
E) None of the above