Scott and Barbara are married and want to file a joint return.

• Scott is a U.S. citizen and has a valid Social Security number. Barbara is a resident alien and has an ITIN. They resided in the United States all year with their children.

• Scott and Barbara have two children, Maria, age 8, and Luis, age 16. Maria and Luis are U.S. citizens and have valid Social Security numbers.

• Scott earned $22,000 in wages.

• Barbara earned $20,000 in wages.

• In order to work, the Gymses paid $2,000 to their son Luis to care for Maria after school.

• Scott and Barbara provided all of the support for their two children.

Do the Gymses qualify for the child and dependent care credit.