Ellen and her husband separated in November. She wants to be able to claim the child and dependent care credit for her 6-year-old son who lives with her. Which of the following is not one of the four conditions that must be met for a separated married taxpayer to be considered unmarried and eligible to claim the dependent care credit? The taxpayer must file a separate return. The taxpayer's home is the home of a qualifying individual for more than half the year. c) The taxpayer's spouse must sign a release to allow the taxpayer to claim the dependent care credit. d) The taxpayer paid more than half the cost of keeping up his home for the year