Which of the following statements concerning tax credits is true?

Group of answer choices

Unused general business credits are carried back two years and forward 20 years.

The work opportunity tax credit is calculated on the amount of wages paid per eligible employee during the first year of employment. The maximum credit is $24,000 per eligible employee.

The dependent care credit can be claimed for payments to a childs grandmother for babysitting the child two days per week.

The foreign tax credit is available for business entities, such as corporations, but not for individuals.