Mabel and Marty are married filing jointly and incurred $8,900 of child care expenses in 2022 for their 6-year-old son. Mabel has earned income of $35,000. Marty is a student and attended classes for eight months in 2022. What is the amount of qualified expenses for which Mable and Marty will determine the allowable child and dependent care credit?

a. $0

b. $2,000

c. $3,000

d. $4,000

e. $8,900