Final answer:
The maximum amount for 2018 that an employee may elect for FSA dependent care is $5,000.
Step-by-step explanation:
The maximum amount an employee may elect for FSA dependent care in 2018 is $5,000, which corresponds to option B.
Flexible Spending Accounts (FSAs) are tax-advantaged accounts where employees can set aside pre-tax dollars to pay for qualified medical or dependent care expenses. The limit of $5,000 for dependent care is the maximum amount an employee can elect for this specific type of FSA in 2018.
This limit applies to each individual employee, and it is important for employees to consider their own personal circumstances and expenses when deciding on the amount to elect for their FSA dependent care.