23. Which of the following childcare costs can a taxpayer use in computing the child and dependent care credit? a. b. Payments made to the taxpayer's 17-year-old daughter to look after her younger brother after school so that the child's parents can both work. Payments made to the taxpayer's mother to look after the taxpayer's children after school so that the taxpayer can work. The taxpayer cannot claim her mother as a dependent. Payments made to a childcare facility. The taxpayer is reimbursed from the employer's dependent care assistance plan for the childcare costs, and the taxpayer excludes the reimbursement from gross income. All of the above childcare costs count in the calculation of the child and dependent care credit. None of the above childcare costs count in the calculation of the child and dependent care credit