Final answer:
The correct option for an eligible dependent-care FSA expense is 'B. Elder care while employee is at work,' as it's a qualifying expense that enables the employee to work.
Step-by-step explanation:
The question pertains to the eligibility of expenses under a dependent-care flexible spending account (FSA), which is a pre-tax benefit account used to pay for eligible dependent care services. A dependent-care FSA is typically used to pay for transactions such as babysitting, child care, and elder care services.
Among the options provided, 'B. Elder care while employee is at work' qualifies as an eligible expense when utilizing funds from a dependent-care FSA because it pertains directly to the care of a dependent, allowing the employee to work. In contrast, babysitting for non-work-related circumstances, nursing home expenses (which may extend beyond care while the employee is at work), and after-school soccer lessons do not qualify as necessary dependent care that enables the employee to work.
Therefore, 'B. Elder care while employee is at work' is the correct option for an expense eligible under a dependent-care FSA. It's crucial to note that for such transactions to qualify, they must directly enable the taxpayer to be gainfully employed.