Ava and her husband, Leo, file a joint return and are in the 24% Federal income tax bracket. Ava’s salary is $122,550. Her employer offers a child and dependent care reimbursement plan that allows up to $5,250 of qualifying expenses to be reimbursed in exchange for a $5,250 reduction in the employee's salary. Because Ava and Leo have two minor children requiring child care that costs $5,775 each year, Ava is wondering if she should sign up for the program instead of taking advantage of the credit for child and dependent care expenses. Analyze the effect of the two alternatives.