please complete both..

Which one of the following is not a qualifying person for purposes of the Child and Dependent Care Credit? Spouse who was physically unable to care for himself or herself. Dependent who was age 12 when the care was provided and for whom the taxpayer can claim an exemption. Child who was under age 13 when the care was provided, but who lived with the taxpayer's former spouse all year. Dependent who was mentally unable to care for himself or herself and for whom the taxpayer can claim an exemption. Long-term capital gains (LTCG) and losses (LTCL) are combined to determine the net long-term capital gain or loss for the year. A net capital loss is not deductible against (This question is a repeat from quiz #3). Future income Prior income Section 179 income Ordinary income