Under a dependent care assistance plan,the exclusion for a head of household taxpayer cannot exceed his or her earned income and:

A) $5,000.
B) $5,250.
C) $2,500.
D) $5,150.

Dependent Care Assistance Plan

A benefit plan that allows employees to use pre-tax earnings to pay for qualified dependent care expenses, such as child care.

Head Of Household

A tax filing status for unmarried taxpayers who provide the main support for their home and have a qualifying dependant.

Earned Income

Income derived from active participation in a trade or business, including wages, salaries, tips, and net earnings from self-employment.