In 2023, for which of the following situations is the taxpayer not required to file H-Household Employment taxes?

A- Paid $3400 in wages to a friend's niece for Housekeeping services

B- Paid $3350 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 $2000 to his or her father to help install a new fence