Steve's mother Ava (68) has lived with Steve since 2021, when she became disabled after a small stroke. She receives a small pension ($3,712) each year and social security. She would require nursing home care if she could not live with Steve. What is the amount Steve may claim on his tax return for the qualifying parents and grandparents exemption for Ava for 2023?
$1,500
$2,100
$2,300
$10,000