Final answer:
Based on the information provided in the case scenario for Ron and Sandy Peterson, Michael and Victoria would be qualifying persons for the purposes of the child and dependent care credit in 2023. Therefore, the correct option is D.
Step-by-step explanation:
In order to qualify for the child and dependent care credit in 2023, a person must meet certain criteria outlined by the IRS. Based on the information provided in the case scenario for Ron and Sandy Peterson, Michael and Victoria would be considered qualifying persons. Lisa would not be eligible as she does not meet the age requirement.