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 earned a salary of $20,000 and Sue earned a salary of $18,000. What is the amount of the credit for child and dependent care expenses?

a. $690.

b. $713.

c. $1,380

d. $1,426

e. None of these.

Please help me understand how you got the answer.