A qualifying individual for the purposes of the child and dependent care expenses credit includes all of the following except:
a. A dependent under the age of 13.
b. An adult child who is incapable of caring for himself/herself, who lived with the taxpayer for at least half of the year.
c. A dependent child, age of 17 who attends school full time
d. A spouse who is incapable of caring for himself/herself, who lived with the taxpayer for at least half of the year