To make the balloon bigger (hypertrophy), one can either add more water to the balloon, thereby stretching it to its maximum capacity (increase cell volume) or one could theoretically add more rubber (balloon material) to make the overall size of the balloon larger (increase in contractile protein).
The child and dependent care tax credit is a percentage of your day care expenses up to $3,000 for one dependent or $6,000 for two or more dependents. That's not the amount of your credit. It's the amount of day care expenses you can apply the percentage to.
Care might be daycare for your child, for example. The credit amount is up to 35 percent of your care expenses, up to $3,000 for one child and up to $6,000 if you have more than one child.