Tom,unmarried,pays Heloise (A Housekeeper)$4,900 to Care for His Physically Incapacitated

Tom,unmarried,pays Heloise (a housekeeper) $4,900 to care for his physically incapacitated mother so that he can be gainfully employed.He has AGI of $85,000 and claims his mother as a dependent.Tom may claim a credit for child and dependent care expenses of:

A) $0.
B) $600.
C) $800.
D) $980.
E) None of the above.