Assuming they all meet the income requirements, which of the following taxpayers qualify for the earned income credit in 2011?

a. A married taxpayer who files a separate tax return and has a dependent child

b. A single taxpayer who waited on tables for 3 months of the tax year and is claimed as a dependent by her mother

c. A single taxpayer who is self-employed and has a dependent child

d. a and c above

e. None of the above qualify for the earned income credit