Multiple Choice $7-11$

Child and Dependent Care Credit $($LO $7\mathrm{.}3)$

Which of the following individuals is not a qualifying individual for purposes of the child and dependent care expense credit?

a$.$ A $6-$year$-$old child of divorced parents who lives with the parent$/$taxpayer for more than one$-$half of the year but is claimed by the other parent as a dependent.

b$.14-$year old child claimed as a dependent by the taxpayer.

c$.10-$year old child claimed as a dependent by the taxpayer.

d$.$ The disabled parent of the taxpayer.