The following financial resources were among those received by seco city during year 1:
for acquisition of major capital facilities $6,000,000
to create a permanent trust for governmental purposes 2,000,000
with respect to the foregoing resources, what amount should be recorded in special revenue funds?
a) $0
b) $2,000,000
c) $6,000,000
d) $8,000,000

Kevin and jenny, who are both working full-time, have three children all under the age of ten. the two youngest children, who are three and five years old, attended eastside pre-school for a total cost of $3,000. ervin, who is nine, attended big kid daycare after school at a cost of $2,000. jenny has earned income of $15,000 and kevin earns $14,000. what amount of childcare expenses should be used to determine the child and dependent care credit?