The child and dependent care provisions:

a. Are available only to single parents.
b. Are allowed only for taxpayers earning less than $43,000.
c. Apply only to children under age 15.
d. Are available for the care of spouses incapable of self-care.

C.

The child and dependant care provision applies only to children under age 15.

Explanation:

Dependent care benefits across provided by an employer to an employee for use in caring for dependents, such as young children or disabled family members. Dependent care benefits may include flexible spending accounts, paid leave, and tax credits and can be worth thousands of dollars to eligible participants.

A Dependent Care FSA (DCFSA) is a pre-tax benefit account used to pay for eligible dependent care services, such as preschool, summer day camp, before or after school programs, and child or adult daycare. It's a smart, simple way to save money while taking care of your loved ones so that you can continue to labor.

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