Which of the following statements with respect to child care costs is NOT correct? 

a. In calculating earned income for child care cost purposes, net business income is included, but net business losses are not. 

b. The higher income spouse can deduct child care costs if the lower income spouse is a person confined to a prison or similar institution throughout a period of not less than 2 weeks in the year. 

c. There is no requirement that amounts be spent on specific children. 

d. Amounts paid to a person under the age of 18 are never deductible.