Assuming all other requirements are met, which of the following taxpayers do NOT qualify for the 2021 Earned Income Tax Credit?

Ivy, age 22, is single with no dependents. She is not a dependent of another person. She has wages of $6,500 and investment income of $11,150.

Eli is married to Lia; he will file using the married filing separately status. Lia moved out of their home on February 14, 2021. His daughter Zoe, who is his qualifying child, lived with Eli all year.

Roy, age 19, is single. He is not a student and has wages of $18,500. He lives with his mother Rae. Rae cannot claim him on her tax return.

Leo, age 67, is single with no dependents. He has wages of $7,500 and investment income of $9,650.