Which of the following items qualifies for the childcare credit claimed by the Rodriguez family?
• Salary for nanny.
• Employer’s share of FICA tax for nanny, paid by Rodriguez.
• Employee’s share of FICA tax for nanny, paid by Rodriguez.
• Nanny’s health insurance premiums, paid by Rodriguez.
• One-half of nanny’s hotel bill while on her own during a European vacation, paid by Rodriguez.
• Dry cleaning bills for nanny’s clothes soiled by youngsters and paid by Rodriguez.