Which of the following statements concerning the credit for child and dependent care expenses is not correct for 2022?

A. If a taxpayer is a full-time student with no earned income, no credit for child and dependent care expenses can be claimed.

B. A taxpayer is not allowed both a deduction as a medical expense and the credit for child and dependent care expenses on the same amount.

C. A taxpayer is not allowed both an exclusion from income and the credit for child and dependent care expenses on the same amount.

D. If a taxpayers adjusted gross income is over $43,000, the rate for the credit for child and dependent care expenses is 20%.