Which of the following is incorrect regarding the California Child and Dependent Care Expenses Credit (CDC)? A. A taxpayer may claim this credit if he or she paid someone to take care of his or her child while he or she worked or looked for work B. Care must be provided in California for one or more qualifying persons C. If the taxpayer qualifies, he or she may only claim expenses up to $3,000 for 1 person D. The taxpayer is not required to have earned income during the year as this credit is refundable