Which of the Following Statements Regarding the Child and Dependent

Which of the following statements regarding the child and dependent care credit is false?

A) Taxpayers may claim a credit for only a portion of qualifying dependent care expenditures.
B) If a taxpayer's income is too high, she will be ineligible to claim any child and dependent care credit.
C) A single taxpayer must have earned income to claim any child and dependent care credit.
D) A taxpayer is not eligible to claim the dependent care credit if any dependent relative provides the care.