Clark, a widower, maintains a household for himself and his two dependent preschool children. For the year ended December 31, 2021, Clark 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 2021. Before considering any limitation due to tax liability, how much can Clark claim as a child and dependent care credit in 2021?

a.$1,326

b.$5,100

c.$910

d.$2,550

e.None of these choices are correct.