Multiple Choice $7-9$

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

Which of the following payments does not qualify as a child care expense for purposes of the child and dependent care credit?

a$.$ Payments to a day care center

b$.$ Payments to the taxpayer's dependent brother $(16$ years old$)$ for daytime babysitting

c$.$ Payments to a housekeeper who also babysits the child

d$.$ Payments to the taxpayer's sister $(21$ years old$)$ for daytime babysitting

e$.$ All of these payments qualify for the child and dependent care credit.