Danielle and her 3-year-old daughter Kyra lived with her mother all year. Danielle is 25 years old, unmarried, and her adjusted gross income (AGI) is $18,000. Danielle’s mother's AGI is $15,000. Kyra's father did not live with Danielle or her daughter. Also, Danielle has not signed Form 8832 (or a similar statement) to release claiming the child as a dependent to the noncustodial parent. Because Danielle’s mother's AGI is not higher than hers she cannot claim Kyra as a qualifying child on her income tax return. Only can Danielle can claim Kyra as a qualifying child and is entitled, if additional eligibility requirements are met, to which of the following tax benefit?

A. The Child Tax Credit
B. The Credit for Child and Dependent Care Expenses
C. Head of household filing status
D. All of the above