Which of the Following Statements Is True with Regard to Child

Which of the following statements is true with regard to child and dependent care expense credit?

A) If a spouse is attending school full- time,the credit cannot be claimed.
B) The credit phases out completely if the taxpayer's AGI exceeds certain amounts.
C) The maximum amount of expenses for one dependent is 35% of all qualified expenses.
D) Married taxpayers may file separate returns and still qualify for the credit.