Guillermo and Felicia Are Married,file a Joint Return,and Have One

Multiple Choice

Guillermo and Felicia are married,file a joint return,and have one dependent child;Hannah,age 6.Guillermo has earned income of $38,000.Felicia was a full-time student (for 8 months) with no income.They paid a qualified day care center $4,800.What is the amount of their child and dependent care credit for the year?

A) $0.
B) $460.
C) $600.
D) $4,800.