W, a widower, maintains a household for himself and two preschool children, for whom he is entitled to a dependency deduction. He has adjusted gross income of $25,000: $20,000 wages and $5,000 interest. W paid employment related expenses of $4,000 for household services within his home, and paid $1,200 child care expenses at a nursery school. His child care credit for the year is: a. $1,056. b. $1,144. c. $1,200. d. $1,440. e. $1,560.