Joe College is married and attends State University for 12 months. Joe and his wife have two children. Mrs. College works to help put Joe through school. The children, who are four and five years old, are kept at Sleepy Time Day Care School. The Colleges paid the school $4,600 this year to keep the children. The Colleges had adjusted gross income of $10,000 this year, all of which was earned by Mrs. College. What amount may the Colleges claim as a child care credit? a. $920 b. $480 c. $1,610 d. $1,200 e. None of these