Which of the following statements about the child and dependent care credit is false?

Group of answer choices

Qualifying expenses that are credit eligible include the cost of summer activities such as LEGO camp and vacation bible school that are incurred during the hours a parent is working.

The maximum expenses that can be claimed for the credit per qualifying person is $3,000.

Qualifying expenses that are credit eligible could include costs incurred for home health care for a dependent parent.

The credit is nonrefundable unless the taxpayer's tax liability has already been reduced to zero. If that is the case, the additional dependent care credit is refundable up to $500 per qualifying person.