Brandon and Cleo are married and will file a joint return. They both work full-time, and they have two dependent children, Jack (11) and Phoebe (4). During the year, the couple spent $16,000 for Phoebe's child care. However, Cleo's mother watched Jack free of charge when he was not in school, so they did not incur any child care expenses for him. Brandon and Cleo's 2021 adjusted gross income is $118,500. They did not receive any employer dependent care benefits. What is the maximum amount they may be eligible to receive for the Child and Dependent Care Credit?

a. $3,200

b. $8,000

c. $10,500

d. $16,000