Which of the following payments does not qualify as a child care expense for pur poses of the child and dependent care credit?

a. Payments to a day care center

b. Payments to the taxpayer’s sister (21 years old) for daytime babysitting

c. Payments to a housekeeper who also babysits the child

d. Payments to the taxpayer’s dependent brother (16 years old) for daytime babysitting

e. All of the above qualify for the child and dependent care credit