Ahmet, a widower, maintains a household for himself and his two dependent preschool children. For the year ended December 31, 2022, Ahmet earned a salary of $32,000. He paid $3,600 to a housekeeper to care for his children in his home and also paid $1,500 to a kiddie play camp for child care. He had no other income or expenses during 2022. Before considering any limitation due to tax liability, how much can Ahmet claim as a child and dependent care credit in 2022?

a. $1,326

b. $2,550

c. $5,100

d. $910