Which of the Following Statements Regarding the Child and Dependent

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

A) A married couple must file jointly to claim the credit.
B) A taxpayer may claim a credit for dependent care expenses for a dependent who is 14 years old or older but only if the dependent lives in the taxpayer's home for the entire year.
C) All else equal, a taxpayer making qualifying expenditures for three children may claim more dependent care credit than a taxpayer making (the same amount of) qualifying expenditures for two children.
D) None of these statements are true.