Which of the Following Statements Concerning the Credit for Child

Which of the following statements concerning the credit for child and dependent care expenses is not correct?

A) A taxpayer is not allowed both an exclusion from income and the credit for child and dependent care expenses on the same amount.
B) A taxpayer is not allowed both a deduction as a medical expense and the credit for child and dependent care expenses on the same amount.
C) If a taxpayer's adjusted gross income exceeds $43,000, the rate for the credit for child and dependent care expenses is 20%.
D) If a taxpayer's adjusted gross income exceeds $15,000 but is not over $17,000, the rate for the credit for child and dependent care expenses is 35%.
E) All of the above statements are correct.