14.Which of the following statements regarding the child and dependent care credit is false?

A. Taxpayers may claim a credit for only a portion of qualifying dependent care expenditures.

B. If a taxpayer's income is too high, she will be ineligible to claim any child and dependent care credit.

C. A single taxpayer must have earned income to claim any child and dependent care credit.

D. A taxpayer is not eligible to claim the dependent care credit if any dependent relative provides the care.