A taxpayer is making some changes to their home by installing some energy-efficient property in TY2021. Last year, they claimed $300 in nonbusiness energy property credit for similar changes. This year, they have $1,200 in qualified energy improvements installed. What is the amount of the nonbusiness energy property credit that they can take for TY2021?

Select one:

a. $1,200

b. $200

c. $120

d. $0