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 eight 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