Max and his mother, Lucy, live together in his home. Lucy is bedridden, and Max must pay a caregiver to provide meals and other aid during the day so he can leave the house and work. He pays $5,000 annually for this service. Max's mother has no income, and he is her full support. What tax relief may be available to Max for the expenses of caring for his elderly mother?

1. A greater standard deduction amount
2. Child and dependent care credit

   Neither I nor II

   B)

   Both I and II

   C)

   I only

   D)

   II only