From 3000
What is "dependent care benefits"? Is that Flexible Spending Account?
If you choose Flexible Spending Account, the total is $5000 that can be deferred for tax benefit. On the other hand, the total on the tax form you can claim is only $3000. So for example, if you used $4000 in FSA, then no more on the tax form! If you used $2000 in FSA, the you can claim $1000 on tax form.