A Married Filing Jointly couple cannot claim the Credit for Child and Dependent Care Expenses unless:

A. The day care expenses are paid to a day care that is willing to provide the taxpayer with a taxpa

B. The day care expenses are paid to a day care that is willing to provide the taxpayer with a taxpa

C. The day care expenses are paid to a day care that is willing to provide the taxpayer with a taxpa

D. The day care expenses are paid to a day care that is willing to provide the taxpayer with a taxpa