Rex and Dena are married and have two children, Michelle (age seven) and Nancy (age five). During 2021, Rex earned a salary of $26,500, received interest income of $300, and filed a joint income tax return with Dena. Dena had $0 gross income. Their earned income credit for the year is:

	a.	$0.
	b.	$5,700.
	c.	$5,763.
	d.	$5,980.

I know the answer is (b) but how do I calculate it? Thank you!