I have looked at Notice 2021-15 and Notice 2021-26 which both address issues related to changes in the dependent care FSA programs (also the changes apply to health care FSAs, but this does not apply to your question).
In both notices, the consistent reference to amounts to be carried over is to "unused amounts", that is, amounts that you or your employer contributed to your dependent care FSA but which you did not spend on dependent care in 2021.
But if I understand your situation correctly, you have already spent the $5,000 out of your FSA in 2021 on dependent care, so this amount is not an "unused amount".
Thus, my opinion is that any amounts that you actually paid in 2021 could not be considered for carryover to 2022.
@JamesFan
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