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Which one of the following statements describes the child-care and dependent-care credit? The expenses must be made in order for the taxpayer to look for

Which one of the following statements describes the child-care and dependent-care credit?

The expenses must be made in order for the taxpayer to look for work. The expenses with respect to child care or dependent care that qualify for the credit are limited. The expenses must be made on behalf of more than one child or dependent.

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