During Tax Year 2023, Ji-Min purchased an electric heat pump at a cost of $7,000 for her main home. She purchased her home in 2018, and it is located in the United States. Her tax liability is $2,575. What is the amount of Ji-Min's Energy Efficient Home Improvement Credit?
a) $500
b) $2,000
c) $2,100
d) $2,575