Clark, a widower, maintains a household for himself and his two dependent preschool children. For the year ended December 31, 2012, Clark earned a salary of $36,000. He paid $3,500 to a housekeeper to care for his children in his home, and also paid $1,500 to a kiddie play camp for child care. He had no other income or expenses during 2012. How much can Clark claim as a child care credit in 2012?
Select one:
a. $1,440
b. $1,200
c. None of the above
d. $840
e. $360