A taxpayer is making some changes to their home by installing some energy-efficient property in TY2021. Last year, they claimed $400 in nonbusiness energy property credit for similar changes. This year, they have $3,600 in qualified energy improvements installed. What is the amount of the nonbusiness energy property credit that they can take for TY2021?

Select one:

a. $3,600

b. $500

c. $360

d. $100