程序设计过程要为程序调试做好准备主要体现在以下几个方面( )。

A．采用模块化、结构化设计方法设计程序

B．编写程序时要为调试提供足够的灵活性

C．根据程序调试的需要，选择并安排适当的中间结果输出和必要的“断点”

D．以上全是

(a) (i) Explain whether Niamh can qualify for the home carers tax credit for the years 2008 and 2009; (3 marks)(ii) State the implications for Keith and Niamh if she claims this tax credit for 2009. (1 mark)Note: Computations are not required for part (a).