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 is true.Married taxpayers must file jointly and the credit is based on the income of the lesser-earning spouse.