None of the following are qualifying persons for purposes of claiming the Child and Dependent Care Credit EXCEPT

• A.A dependent, age 15, for whom the dependency exemption is claimed.

• B.A cousin who lived in the home for the first half of the year.

• C.A dependent who was physically unable to care for himself or herself for whom the dependency exemption would have been claimed if the dependent had earned less than $4,300 in gross income.

• D.A spouse who is physically handicapped but does not need constant supervision.