For this credit, it takes the lesser of the numbers, the expenses (within limits), your income, or your spouse's.
"If you or your spouse is a full-time student or incapable of self-care, then you or your spouse is treated as having earned income for each month that you or your spouse is a full-time student or incapable of self-care. Your or your spouse’s earned income for each month is $250 if there is one qualifying person ($500 if two or more qualifying individuals)."
IRS LINK
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