Which of the following statements is not true with regard to the child and dependent care expense credit?

A) The maximum amount of expenses for one dependent is $3,000.
B) Married taxpayers must file joint returns.
C) A non-working spouse attending school full-time is deemed to have earned income of $250 per month for one qualifying person.
D) The maximum amount of expenses for two or more dependents is $6,000.

Married taxpayers do not have to file joint returns to claim the child and dependent care expense credit. They can file separately and still claim the credit as long as they meet the other eligibility requirements. The other statements are all true: the maximum amount of expenses for one dependent is $3,000, the maximum amount of expenses for two or more dependents is $6,000, and a non-working spouse attending school full-time is deemed to have earned income of $250 per month for one qualifying person.