Francis and Stephen both work at the same company and make $100,000 a year. Francis puts $5,000 a year into a dependent care FSA, and Stephen does not. They both have $5,000 a year in childcare expenses. They are both in the 25% tax bracket. How much does Francis save vs. Stephen?
a. $1,250
b. $2,500
c. $3,750
d. $5,000