Babcock Industries reimbursed Anna Hopkins $4,500 for child care expenses for her 2- and 4-year-old sons this year. Anna's full cost for daycare, however, was $6,000. Which of the following is true for Anna?
a. Anna cannot take advantage of the child care credit on her personal income tax return because she
participates in her employer's dependent care plan
b. $6,000 of Anna's child care expenses qualify for the child care credit on her personal income tax return
c. $4,500 of Anna's child care expenses qualify for the child care credit on her personal income tax return
d. $3,000 of Anna's child care expenses qualify for the child care credit on her personal income tax return
e. $1,500 of Anna's child care expenses qualify for the child care credit on her personal income tax return