For which of the following situations is the taxpayer not required to file Schedule H - Household Employment Taxes?

A. Paid $2,400 in wages to a friends niece for housekeeping services

B. Paid $2,350 in wages to a neighbor for babysitting in his or her home

C. Withheld $100 in Federal income tax from payments to his or her yard worker

D. Paid $2,000 to his or her father to help install a new fence