Patricia, an unmarried taxpayer who is head of household, has adjusted gross income of $42,800 and incurs $4,000 of child care expenses for part-time care of her 8 year old son, Joshua. Patricia can shelter up to $5,000 (or her expenses if less) in an employer provided childcare reimbursement program or take the Child and Dependent Care Credit.

If Patricia elects not to participate in the employer provided program and takes the Child and Dependent Care Credit, what is the amount of her tax credit for 2020?

****3000 is incorrect