Tax Accounting Question?

Sam has an 11-year old son.

a) Sam pays $4,000 a year in day care costs. His salary is $32,000

b) Sam pays $8,000 a year in day care cost. His salary is 80,00

What is the child and dependent care credit?

For part a, I got $780

For part b, I got 600

Does this sound right? I am reviewing for an exam and I am not sure!