Emily's $25-$year$-$old son, Ray, lives with her. He was in an accident in May $2018$ and moved in with Emily May $26$th$.$ Ray's father passed away in $1992.$ Since the accident, Ray has been physically unable to care for himself. He is a U$.$S$.$ citizen and has an SSN$.$ He would have been Emily's dependent, except he earned $$8,200$ the first part of the year. Ray paid all of his expenses the first $5$ months of the year. Since the accident, Emily has provided all of Ray's support. Emily works five days a week and has earned income of $$38,000.$ She cannot leave Ray home alone, so she has hired a $65-$year$-$old woman, Frances, to stay with Ray during the day, while she is at work. Emily pays Frances $$150$ a week from her pay. She is not able to claim Frances as a dependent on her return. Emily has Frances's name, address, and SSN$.$ Emily does not receive dependent care benefits from her employer. Emily has never been married.

Refer to the$$Credit for Child and Dependent Care Expenses screening sheet in the Volunteer Resource Guide, Tab G$,$ Nonrefundable Credits.

True or False? Emily can claim the Child and Dependent Care Credit.