Write a function that will take a string and retum a count ofeach letter in the string. For example, “my dog ate m yhomework” contains 3 ms, 3 o’s, 2 e’s, 2 ys and one each of d,8. a, t, h, w, r and k.Your function should take a single string argument and return adynamically allocated array of 26 integers representing thecount of each of the letters a . z respectively. Your functionshould be case insensitive, i.e..count A and ‘a as theoccurrence of the letter a. [Hint: use the letter to integerconversion functions.] Donot count non-letter characters (i.e.paces, punctuation, digits, etc.)