Kaelyn's mother, Judy, looks 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 $($$$16,440$ for the year$).$ Judy is not a dependent relative of Kaelyn. What is the amount of Kaelyn's child and dependent care credit if her AGI for the year was $$$131,400?$