$1.$ John has two sons. David is a three$-$year$-$old, and Tommy turned $10$ on May $1$ in $2023.$ John paid a local day care provider $$12,000$ for David from January through December and $$8,000$ for Tommy from January through June. John's earned income is $$60,000.$ What is the maximum amount of qualified expenses that John can use to figure the child and dependent care credit in the tax year $2023?$

a$)$ $$20,000$

b$)$ $ $6,000$

c$)$ $$16,000$

$$1,200$