Dale and Mary have two children; Robert, age 15 and Marcia, age 19. They also claim Marys father (59), who is living apart, as a dependent. Dale and Marys 2022 modified AGI is $50,000, and their tax liability is $2,484. They file Married Filing Jointly and claim all three qualifying dependents on their return. What is the amount of the Child Tax Credit that is refundable on Form 1040?

a) $3,000

b) $ 516

c) $1,675

d) $ 0