A taxpayer should increase his or her withholding on Form W-4 - Employee's Withholding Certificate for which of the following reasons?

A. He or she is eligible for the Child Tax Credit (CTC)

B. He or she is eligible for the Credit for Other Dependents (ODC)

C. He or she is eligible for deductions other than the basic standard deduction

D. He or she has income from sources other than jobs or self-employment that is not subject to withholding