Each of the following taxpayers is unable to work (or telework) due to COVID-19-related circumstances. Which of the following statements is FALSE?

Jennifer is unable to work because her son's daycare provider is closed due to COVID-19. Jennifer must stay home to care for him. Jennifer is eligible for 10 days of paid sick leave at 2/3 her normal pay rate, followed by up to 10 weeks of paid family leave at 2/3 her normal pay rate.

Elizabeth is unable to work because she is caring for her husband, who is ill and subject to quarantine. Elizabeth is eligible for 10 days of paid sick leave at 100% of her normal pay rate.

Nick's place of employment is closed as a direct result of the COVID-19 public health emergency. Nick is not eligible for paid sick or family leave, but may be eligible for other benefits.

Charles is ill and waiting for his COVID-19 test results. Charles is eligible for up to 10 days of paid sick leave at 100% of his normal pay rate.