Amber is your best friend's 19-year-old daughter. Amber has a two-year-old child. You know that Amber lived at home and was a full-time student until she quit college at the end of September of the tax year. Your friend (Amber's mom) gives you Amber's tax documents and tells you to let Amber claim herself and claim her child for Earned Income Credit (EIC). To meet the EIC due diligence knowledge requirement, you: