Howard is a single parent with an 11-year-old dependent son.The son currently attends sixth grade at public school. Howard accepts a temporary foreign assignment from his employer, which is expected to last from August through December. Because of the unstable political environment in the foreign country, Howard is uncomfortable taking his son with him.Therefore, Howard decides to send his son to a boarding school for the fall term at a cost of $5,000, of which

$3,000 is for tuition and $2,000 is for room and board.Will the $5,000 qualify for the dependent care credit?

AppendixLO1