A taxpayer's adjusted gross income is $120,000. Explain if the taxpayer can claim the following independent items for the dependent care credit and if not, why.

(A) The dependent care expenses were paid to the taxpayer's mother.

(B) The dependent care expenses were paid to the taxpayer's 18-year-old son, who is NOT a dependent of the taxpayer.

(C) The taxpayer's only dependent will turn 13 years old on July 15 of the current year.

(D) The dependent-care services were provided for the dependent at the home of a babysitter.

(E) The person who provided the dependent care services spent 50% of his time on household services and 50% of his time on dependent-care services.