Payments for employment-related care that are made to relatives of the taxpayer may qualify for the credit for child and dependent care expenses. Which of the following payments does not qualify?

A.		Payments for employment-related care made to the taxpayer's aunt.
B.		Payments for employment-related care made to the taxpayer's 21-year-old daughter (who is not a dependent of the taxpayer).
C.		Payments for employment-related care made to a dependent of the taxpayer.
D.		Payments for employment-related care made to taxpayer's 17-year-old niece.