Chris is incarcerated and working under an agreement between the Department of Corrections and the California Department of Forestry to perform weed abatement in several dry brush areas near the prison. Chris earned $700 for work under the agreement and $300 for working in the kitchen during the current tax year. Chris regular tax liability is 3% of earned income. What is the amount of credit, assuming there is a credit, Chris can choose to receive as a refund, carry-forward or carry-back to offset future or previous years tax liability?

$0

$30

$40

$70 (Do not pick $30 as this is incorrect)