In $2023$ Mr$.$ and Mrs$.$ Avila file a joint return and claim two dependents $($two children, ages $2$ and $4).$ Mr$.$ Avila had wages of $$24,500$ during the year, while Mrs$.$ Avila was a full$-$time student from January through August. The Avilas paid Playtime Nursery $$600$ per month for the entire year for the care of the children. The Avilas' maximum allowable credit for dependent care is:

Question $14$Select one:

a$.$

$$1,200$

b$.$

$$792$

c$.$

$$1,800$

d$.$

$$600$