Mr. and Mrs. Golden are married and have one preschool-aged child. During the year, Mrs. Golden is employed and earns $60,000 while Mr. Golden is a full-time student for the entire year. The amount paid for child care is $3,200. On a joint income tax return, their credit for child and dependent care expenses is: A) $0 B) $600 C) $640 D) $3,000