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.The dependent care credit is not fully phased out no matter the taxpayer's income level.