Victor and Maggie file a joint tax return for $2022$ with adjusted gross income of $$104,000.$ Victor and Maggie earned income of $$30,000$ and $$74,000,$ respectively, during $2022.$ In order for both parents to be gainfully employed, they pay the following child care expenses for their $4-$year$-$old son, J$.$J$.$:

Union Day Care Center $$6,700$

Wendy $($Victor$\text{'}$s mother$)$ for babysitting $4,000$

What is the amount of the child and dependent care credit they should report on their tax return for $2022($assume no tax liability limitation$)?$

a$.$ $$3,745$

b$.$ $$780$

c$.$ $$3,000$

d$.$ $$2,899$