The taxpayer takes his two $(2)$ children to a daycare facility and pays the facility $$1,250$ apiece during the year for the sporadic care. He also pays his mother $$500$ during the year to watch both of them at various times. What is the amount of accumulated expense that the taxpayer can use for the Child and Dependent Care Credit?

Select one:

a$.$ $$2,250$

b$.$ $$2,500$

c$.$ $$1,250$

d$.$ $$3,000$