The child and dependent care provisions:

a. Are available only to single parents.
b. Are allowed only for taxpayers earning less than $43,000.
c. Apply only to children under age 15.
d. Are available for the care of spouses incapable of self-care.

C.

The child and dependant care provision applies only to children under age 15.

Explanation:

Dependent care benefits across provided by an employer to an employee for use in caring for dependents, such as young children or disabled family members. Dependent care benefits may include flexible spending accounts, paid leave, and tax credits and can be worth thousands of dollars to eligible participants.

A Dependent Care FSA (DCFSA) is a pre-tax benefit account used to pay for eligible dependent care services, such as preschool, summer day camp, before or after school programs, and child or adult daycare. It's a smart, simple way to save money while taking care of your loved ones so that you can continue to labor.

the correct answer is individualism and exchange. at this stage, children begin to question the rules, because they can see that there is more than one side to them. different individuals have different viewpoints. they won't be able to reach this stage because of ignorance, a lack of ethics or personal biases. that is because people with that characteristiscs are not able to distinguish what is good or what is bad and they can't pursue their individual interests.