Choose from options: Determine if the sentence is true based on the text below:
the new refundable tax credit is up to $500 per caregiver

There have also been increases in the registered education savings plan, the homebuyers plan, the part time education deductions, the child care expense deductions, and, as I mentioned already, the caregiver tax credit which provides, as it states here, a new refundable tax credit up to $400 per caregiver.
Available choices:
a). Yes.
b). It's impossible to say.
c). No.