During Tax Year 2023, Ji-Min purchased an electric heat pump at a cost of $7,000 for her main home. She purchased her home in 2018 and it is located in the United States. Her tax liability is $2,575. What is the amount of Ji-Min's Energy Efficient Home Improvement Credit?

a)$500 b) $2,000 c) $2,100 or D? $2,575