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

a.If a taxpayer's adjusted gross income exceeds $43,000, the rate for the credit for child and dependent care expenses is 20%.

b.If a taxpayer's adjusted gross income exceeds $15,000 but is not over $17,000, the rate for the credit for child and dependent care expenses is 35%.

c.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.

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

e.All of these statements are correct.