Craig and Marge Kellogg file a joint tax return. Their only source of income is Craig’s wages of $23,200. The Kelloggs paid a neighbor $5,000 to look after their 2-year-old son while Marge attended college full-time for 9 months of the year. The Kelloggs’ child and dependent care credit is:

a. $900

b. $1,500

c. $675

d. $653