Which one of the following is NOT a qualifying person for purposes of the Child and Dependent Care Credit? A. B. Spouse who was physically not able to care for himself or herself Dependent who was mentally not able to care for himself or herself and for whom the taxpayer can claim an exemption Child who was under age 13 when the care was provided, but who lived with the taxpayer's former spouse all year. c. D. Dependent who was age 12 when the care was provided and for whom the taxpayer can claim an exemption