32. LO.4 Which of the following individuals qualifies for the earned income credit for 2021? a Thomas is single, is 21 years of age, and has no qualifying children. His income consists of $9,000 in wages. b. Shannon, who is 27 years old, maintains a household for a dependent 11-year-old son and is eligible for head-of-household tax rates. Her income consists of $16,050 of salary and $50 of taxable interest (Shannon's AGI is $16,100). c. Keith and Susan, both age 30, are married and file a joint return, Keith and Susan have no dependents. Their combined income consists of $28,500 of salary and $100 of taxable interest (their AGI is $28,600). d. Colin is a 26-year-old self-supporting, single taxpayer. He has no qualifying children and generates earnings of $14,000