Which of the following statements is NOT a general requirement to qualify for the Child and Dependent Care Credit?

• A.Your expenditures must be necessary to enable you to be gainfully employed.

• B.You must be divorced or legally separated when you incur the expense.

• C.Your payments for services must not be to dependent relatives.

• D.You must maintain a household that includes a qualifying individual.

None of the following are qualifying persons for purposes of claiming the Child and Dependent Care Credit EXCEPT

• A.A dependent, age 15, for whom the dependency exemption is claimed.

• B.A spouse who is physically handicapped but does not need constant supervision.

• C.A cousin who lived in the home for the first half of the year.

• D.A dependent who was physically unable to care for himself or herself for whom the dependency exemption would have been claimed if the dependent had earned less than $4,300 in gross income.