.Eric and Shannon Jones file a joint federal tax return. They include their 2-year-old legally adopted daughter Sarah as a dependent on their tax return. The Jones pay $900 per month for Sarah to attend Sunny Hills Daycare located 20 miles from their home. Shannon receives a W2 from Memorial Hospital with earned income of $45,000 and Eric receives $10,000 in net self- employed income reported on Schedule C. The Jones can claim Sarah on Form 2441 Child and Dependent Care Expense because:

A. Sarah is legally adopted by the Jones*

B. Total childcare expenses were more than $10,000

C. The Jones Adjusted Gross Income over $40,000

D. Sarah attends a daycare located over 15 miles from the Jones residence