I haven't looked up an court cases on the matter, but at first glance, I somewhat disagree with the prior conclusions.
I think it comes down to this: If you were not there, would they both be working?
If the answer is yes (they would still be working), they don't qualify for the credit, even if they would be really, really tired.
If the answer is no (one would no longer be working if you were not there), I think they qualify for the credit.
