1. Diane has a job working three-quarter time. She hired her mother to take care of her two small children so Diane could work. Do Diane's child care payments to her mother qualify for the child and dependent care credit? Explain.
2. The amount of the child and dependent care credit is based on the amount of the taxpayer's expenditures to provide care for one or more qualifying persons. Who is considered to be a qualifying person for this purpose?