All of the following taxpayers are able to claim the Child and Dependent Care Credit EXCEPT __________.

Mary Templeton's husband, Leonel, was disabled and unable to care for himself for the entire year. Mary hired a nurse to care for him in their home while she was at work. Mary and Leonel Templeton will file a joint return. Shamar and Sierra McKinzy have a dependent daughter, Meghan (8).

Shamar works full-time, and Sierra is extensively involved in charity work. They paid their church's daycare center to take care of Meghan while Sierra worked for various charitable organizations. Jeremy and Martha Mason have two dependent children, Terrence (10) and Amanda (5).

Jeremy worked all year. Martha looked for a job in July and worked from August through December. They paid a babysitter to care for the children from July through Dece

mber. The Masons will file a joint return.