[4] All of the following qualify as work-related expenses for computing the child and dependent care credit except

A. The parent-employer's portion of Social Security tax paid on wages for a person to take care of dependent children while the parents work.

B. Payments to a nursery school for the care of dependent children while the parents work.

C. The cost of meals for a housekeeper who provides necessary care for a dependent child while the parents work.

D. Payments to a housekeeper who provides dependent care while the parent is off from work because of illness.

[5] Mr. and Mrs. Wilson's 5-year-old son, Dennis, goes to kindergarten in the morning. In the afternoon, he attends a day-care center. The cost of sending Dennis to the day-care center for the current year was $3,400. Mr. Wilson's earned income was $40,000, and Mrs. Wilson's earned income was $2,100. Based on the above information, the amount of the Wilson's work- related expenses used to figure the child and dependent care credit for the current year cannot be more than

A. $2,100 B. $3,000 C. $3,400 D. $6,000