Wanda is employed full-time as an accountant. She files as Head of Household. She has a daughter, Rose,
who is four and goes to daycare so that Wanda can work. Wanda pays $16,000 to the daycare provider. Which of the following is incorrect regarding claiming the child and dependent care credit?
a. Transportation expenses are allowed.
b. Wanda must have earned income.
c. The daycare provider cannot be a dependent.
d. Childcare expenses are limited to $3,000 for one child or $6,000 for two or more children.