A tax return filed using the Married Filing Separate $($MFS$)$ filing status will automatically not qualify for which of the following credits and deductions?

Select one:

a$.$ Employer$-$provided Dependent Care Income Exclusion

b$.$ Retirement Savings Contribution Credit

c$.$ Lifetime Learning Credit

d$.$ Child Tax Credit

Select one:

a$.$ There is an issue, and it's because the records must be kept indefinitely.

b$.$ There is an issue, and the issue is primarily that employment tax records must be kept for four $(4)$ years. The record of expenses being expunged after three $(3)$ years is fine, however, at least according to statute.

c$.$ There isn't an issue. After three $(3)$ years the taxpayer is free to discard whichever records he desires.

d$.$ There isn't an issue because the IRS has the burden of proof to contest anything they don't believe is legitimate.