The maximum amount of the child and dependent care credit for a taxpayer with two qualifying children is:
a. Incorrect. $1,050 is the maximum credit amount for a taxpayer with one qualifying person ($3,000 × 35%).
b. Correct. $2,100 is the maximum credit amount for a taxpayer with two or more qualifying persons ($6,000 × 35%).
c. Incorrect. $3,000 is the maximum amount of work-related expenses taken into account in figuring the credit for one qualifying person.
d. Incorrect. $6,000 is the maximum amount of work-related expenses taken into account in figuring the credit for two or more qualifying persons.