Mr$.$ and Mrs$.$ Pine both work full time. They have three children ages $18,6,$ and $3.$ For purposes of claiming the Child Care Credit, which of the following expenses qualify?

Select one:

$$a$.$ Payments to the taxpayer's $18-$year$-$old daughter to care for her $3-$year$-$old sister

$$b$.$ Payments to the taxpayer's $20-$year$-$old niece who lives with them and can be claimed as their dependent

$$c$.$ Payments to the taxpayer's mother who lives with them but does not qualify as their dependent

$$d$.$ Payments to a private school for their $6-$year$-$old to attend