Married filing jointly - spouse full-time student and has small business income, contributed $5000 to DCAP through employer and some is reported taxable income on 2441?

After entering spouse income (less that mine), still there is some amount as taxable income. $5K is just half (even less) of a year's childcare expense as we all know and the overage paid is post tax money. Why is there still amount shown as taxable income on 1040 taken from 2441 line 26?