Joe and Teresa are married and they both work outside the home. They have three children ages 18, 6 and 2. Also, Joe's 20 year old niece is a full-time student who lived with them all year and is claimed as their dependent. Which of the following expenses that Joe and Teresa paid qualify for purposes of claiming the child and dependent care credit?

a) Payments to their 18 year old daughter to care for her 2 year old sister.

b) Payments made to Joe's mother who lives with them but does not qualify as their dependent.

c) Payments to a private school for their 6 year old to attend first grade.

d) Payments to Joe's niece.

e) None of the above expenses qualify.

Explain please!