Valeric acid appears similar in structure to GHB and the neurotransmitter GABA in that it is a short-chain carboxylic acid, although it lacks the alcohol and amine functional groups that contribute to the biological activities of GHB and GABA, respectively.t is found naturally in the perennial flowering plant valerian (Valeriana officinalis), from which it gets its name. Its primary use is in the synthesis of its esters. Volatile esters of valeric acid tend to have pleasant odors and are used in perfumes and cosmetics.
You can only claim a tax credit for tuition costs if you claim your child as a dependent. These tax breaks include the American Opportunity Tax Credit and the Lifetime Learning Credit. If you do not claim your child as a dependent, you cannot claim the tax credit.
You can claim adult daycare expenses for a dependent age 13 or older or for your spouse if that person is physically or mentally unable to care for himself. You can't claim child care or adult day care expenses for someone who doesn't live with you at least half the year, and you must pay more than half the costs of maintaining your home. Sometimes divorced or separated parents enter into an agreement to allow the non-custodial parent to claim their child as a dependent on his tax return. 1  If you're not claiming your child as a dependent for this reason but he lived with you at least half the year, you may still be able to claim the child care credit. Only custodial parents can take the credit, however, because of the residency requirement.