Kevin and Sue have two children, ages 8 and 14. They spend $6,200 per year on eligible employment related expenses for the care of their children after school. Kevin and Sue each earns a salary of $18,000. What is the amount of the credit for child and dependent care expenses? 

a. $720. 

b. $1,035. 

c. $1,380. 

d. $1,488. 

e. None of the above.