You have one income, the other parent is not disabled and does not work, you do not qualify for dependent care expenses. See Publication 503, Child and Dependent Care Expenses.
The FSA was a reduction in income to cover qualified expenses. Your expenses are not qualified, so it becomes taxable. Here are the IRS FAQs for government entities regarding Cafeteria Plans.
@nitadragoo I believe we may have some discrepancies in what is being said. Therefore, my answer begins with the assumption.
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