FSA is up to $5000 per family, dependent care is $3000 per child and $6000
for 2 or more kids. If you have only one child, you can choose either. If
you have 2 or more kids and paying more than $5000, you can use $5000 fsa,
and up to $1000 depandant care (about 20% credit depending your income).
If only one income, and the other is not a student or disabled, you can NOT
claim either, if in this case, you put money in FSA, you can reimburse, but
when you file your return, you have to add it back