Robert and Mary Jason, filing a joint tax return for 2010, had a tax liability of $9,000 based on their tax table income and three exemptions. Robert and Mary had earned income of $30,000 and $22,000, respectively, during 2010.

In order for Mary to be gainfully employed, the Jasons incurred the following employment-related expenses for their four-year-old son John in 2010:

Payee Amount Union Day Care Center $2,500 Acme Home Cleaning Service 500 Wilma Jason, babysitter (Robert Jason’s mother) 1,000 Assuming that the Jasons do not claim any other credits against their tax, what is the amount of the child care tax credit they should report on their tax return for 2010?

a. $ 500

b. $ 600

c. $ 700

d. $1,050