71 A taxpayer may exclude the Medicaid waiver paymente he or she roccived from gross income in which of the following situations? A. The taxpayer is an individual who cares for an unrelated elderly person five days a week in the recipient's home, and he or she has a room in the care recipient's home where he or she sleeps four nights a week, on weekends and holidays, the taxpayer resides with his or her family in his or her separate home B. Tho taxpayer is an individual who cares for an unrelated elderly person seven days a week in their home where the taxpayer lives C. The taxpayer is a respite care provider, and he or she provides personal care and supportive services to disabled individuals in their homes, or in his or her home whare the care reciplent does not live D. All of the above