In 2023, Kaelyn's mother, Judy, looked after Kaelyn's four-year-old twins so Kaelyn can go to work (she drops off and picks up the twins from Judy's home every day). Since Judy is a relative, Kaelyn made sure, for tax purposes, to pay her mother the going rate for child care ($7,400 for the year). Judy is not a dependent relative of Kaelyn. What is the amount of Kaelyn's child and dependent care credit if her AGI for the year was $36,351? (See p. 8-26 and Exhibit 8-9, p. 8-26) (Do not use dollar signs or other punctuation.)