T and S are married couple filing a joint return and claiming the standard deduction. During 2019, T earned salary of $32,800 at a full-time job and S earned salary of $2,700 at a part-time job. So that both spouses could work, the couple paid a total of $5,500 to a day care facility to care for their dependent child, C, who was age 3 at the end of the year. Determine the amount of the Child and Dependent Care Credit to which the couple is entitled for the year.

Multiple Choice

• $600

• $1320

• $648

• $720

• $2052