Employer-Sponsored Child Care Programs and Elder Care Programs Are Similar

Employer-sponsored child care programs and elder care programs are similar because

A) under both programs, most of the caregivers are men.
B) both types of programs typically offer on-site care facilities to the employees who bring their wards to the workplace.
C) both programs try to maintain or increase productivity by assisting employees with their responsibilities outside the workplace.
D) both programs offer substantial income tax benefits to employees.