Jerry and ann jones are married and keep up a home for their two preschool children, ages 2 and 4. they claim their children as dependents and file a joint return using form 1040a. their adjusted gross income (agi) is $27,500. jerry earned $12,500, and ann earned $15,000. during the year, they pay work-related expenses of $3,000 for child care for their son, daniel, at a neighbor’s home and $3,200 for child care for their daughter, amy, at pine street nursery school. how much of their child-care payments are eligible for the child and dependent care credit on their return? a. $6,000b. $0c. $6,200d. $3,000