Please answer all the questions.

1. All of the following qualify as work-related expenses for computing the child and dependent care credit except

A. The parent-employer's portion of Social Security tax paid on wages for a person to take care of dependent children while the parents work.

B. Payments to a nursery school for the care of dependent children while the parents work.

C. The cost of meals for a housekeeper who provides necessary care for a dependent child while the parents work.

D. Payments to a housekeeper who provides dependent care while the parent is off from work because of illness.

2. Miss Dunn, a single parent who keeps up a home for herself and her two preschool children, paid work-related expenses of $6,200 for child care at a nursery school. Her adjusted gross income is $25,000, the sole source of which is wages. What amount can she claim as a Child Care Credit?

A. $1,740

B. $1,800

C. $1,860

D. $6,200

3. Mr. Bently works and maintains a home for himself, his wife, and their two children. During the current year, Mr. Bently had earned income of $50,000. They file a joint return and have itemized deductions of $8,200. Mrs. Bently was a full-time student for 5 months in the current year and had no earned income. They paid $3,000 of qualified work-related expenses while Mrs. Bently was a student. What is the amount of child and dependent care credit for the current year?

A. $0

B. $500

C. $625

D. $875

4. Mr. and Mrs. Donegan are filing a joint return for the current year. Mr. Donegan was employed the full year. Mrs. Donegan was a full-time student for 9 months and was not employed at any time during the year. For the 9 months that Mrs. Donegan was a student, she paid $500 per month to a child care center to care for their 4-year-old daughter. For purposes of the Child Care Credit, Mrs. Donegan is considered to have current-year earned income of

A. $2,250

B. $3,000

C. $4,500

D. $6,000

5. All of the following statements regarding the "Credit for the Elderly and the Permanently and Totally Disabled" are true except

A. The amount of the credit is based on age and filing status.

B. Married persons living together must file a joint return to be eligible for the credit.

C. A person under 65 must be retired on disability and must have been permanently and totally disabled upon retirement to be eligible for the credit.

D. The amount of the credit that is not absorbed can be carried back 3 years or carried forward 5 years.

6. Mr. K is 67 years old, single, and retired. During the current year, he received a taxable pension from his former employer in the amount of $4,000. His adjusted gross income is $14,000, and he received $500 of Social Security benefits. His tax before credits is $205. What is Mr. K's credit for the elderly?

A. $0

B. $40

C. $188

D. $675