All of the following are true regarding the California Earned Income Tax Credit (CalEITC) except: 

A. The CalEITC is refundable 

B. The taxpayer, his or her spouse, and any qualifying children must have a Social Security number or an Individual Taxpayer Identification Number (ITIN) to be eligible 

C. The taxpayer's investment income, such as interest, dividends, royalties, and capital gains cannot exceed certain limits for the entire tax year to qualify for the CalEITC 

D. Self-employment income cannot be used to qualify for the CalEITC