Which of these is required for the California child and dependent care credit, but not the federal credit?

a. Reporting nontaxable funds received, including child support and public assistance.

b. Married taxpayers generally must file a joint return.

c. The taxpayer and the person(s) for whom the care was provided must have lived in the same home.

d. The care must have been provided so the taxpayer (and the spouse, if married) could work or look for work.