Ahmad is considering making a $$10,000$ investment in a venture whose promoter promises will generate immediate tax benefits for him. Ahmad, who normally itemizes his deductions, is subject to a $32\%$ marginal tax bracket. If the investment is of a type where the taxpayer may claim either a tax credit of $25\%$ of the amount of the expenditure or an itemized deduction for the amount of the investment, what treatment is likely most beneficial to Ahmad, and by how much will Ahmad's tax liability decline because of the investment?

a$.$ $$2,500,$ take the tax credit.

b$.$ $$3,200,$ take the itemized deduction.

c$.$ $$0,$ take neither the itemized deduction nor the tax credit.

d$.$ Both options produce the same benefit.