Which of the following taxpayers would most likely be eligible to claim an earned income credit with a qualifying child?

a. Marco is a single parent and files head of household. Marco’s child, Rebecca, obtained her Social Security number after the extended filing deadline for the tax year.

b. Bart, a single parent filing head of household, has two daughters ages 21 and 25. The 25-year-old is not supported by Bart. The 21-year-old is a full-time student that does not provide more than half of her own support and lived with Bart and his ex-spouse (and the daughter’s mother) until August 2022. After the divorce, Bart and the daughter moved to a new home together.

c. Julia and Todd take care of Julia’s elderly mother and provide all of her support.

d. Howard and Anne (married filing jointly) have two dependent children under the age of 13. Howard’s 2022 earned income is $80,000. Anne does not work.