@Donna F 77
The taxpayer is asking about 2022, not 2021. Also, I believe your dollar amounts for 2021 are incorrect. For 2021, I believe the maximum FSA is $10,500 and the maximum expenses for the care credit are $8000 and $16,000.
See here.
https://www.irs.gov/pub/irs-dft/f2441--dft.pdf
