Two taxpayers, each with the same number of children and the same type and amount of income, both filing the same filing status, and both residents of California, have one difference: taxpayer one has children all under the age of six while taxpayer two has children all over the age of six and under the age of seventeen. Which of the two is likely due a larger credit value and why?

a) Taxpayer one, due to younger children
b) Taxpayer two, due to older children
c) Both receive the same credit value
d) Credit value is not dependent on the age of children