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.
Exemption for Dependent Care Expenses 1. Day care paid for or provided by an employer to an employee, the value of which does not exceed the employee's or employee's spouse's earned income, and does not exceed the amount of $5,000, is not included in the income of the employee and is deductible by the employer.