If a taxpayer's employer paid part of their child care expenses, how will this affect their Child and Dependent Care Credit, and on which form is it reported to the taxpayer?

A) It reduces the credit; reported on Form 1040.
B) It increases the credit; reported on Form 2441.
C) It has no effect on the credit; reported on Form W-2.
D) It eliminates the credit; reported on Form 1099.