Julie's net income in 2022 was $47,000, while her partner's was $33,000. The couple incurred eligible medical expenses of $6,250. To claim a non-refundable tax credit, medical expenses must exceed $2,479 or 3% of net income, whichever is less. What is the most the couple could obtain as a non-refundable medical tax credit? Round to the nearest dollar. Select one: a. $566 b. $789 c. $421 d. $726