Employees at the Hobby Hut requested that the company provide assistance in locating professional- quality child care services during business hours. The Hut, a C cor-poration, contracts with the local Kiddie Kare agency to provide Hut employees with in-formation about child care providers location, pricing, customer ratings, and operating hours. This year, the Hut paid $ 15,000 under this contract, which includes a flat fee for a guaranteed number of employee contacts and a per- service charge after that. Compute the Hobby Huts credit for employer- provided child care for the tax year.