UESTION 23 Which of the following statements is true concerning the child and dependent care tax credit? O The term "qualifying individual" includes a dependent of the taxpayer who is under the age of 21 O All fulltime students are considered gainfully employed for purposes of calculating the child care tax credit O The amount of employment-related expenses that may be taken into account in computing the child or dependent care credit may not exceed $3,000, regardless of the number of children or dependents. O Payments to a nursing home for a dependent will qualify as long as the dependent spends at least 8 hours a day in the taxpayer's home