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?

Question 5 options:

	Payments for employment-related care made to the taxpayers aunt.
	Payments for employment-related care made to the taxpayers 21-year-old daughter (who is not a dependent of the taxpayer).
	Payments for employment-related care made to a dependent of the taxpayer.
	Payments for employment-related care made to taxpayers 17-year-old niece.