i'm not sure what I did wrong, can you please show me your steps. thank you!

Trudy is Jocelyn's friend. Trudy looks after Jocelyn's four-year-old son during the day so Jocelyn can go to work. During the year, Jocelyn pald Trudy $4,180 to care for her son. What is the amount of Jocelyn's child and dependent care credit if her AGI for the year was $31,800? (Exhibit 8-9) Multiple Choice SO $780 $1,087 $3.000