wayne and wanda are filing MFJ with a 4-year dependent child. wayne worked full time and earned $25,000. wanda became a full time student for the fall term (aug thru dec) and they have no other income. Their principal place of abode was in the u.s. for the entire tax year. their federal taxable income was $2,300 and their federal tax liability before any credits is $231. while wanda was a student, they paid $3,000 for childcare. what is the amount of line 6 from their form 2441?