Assuming they all meet the income requirements, which of the following taxpayers qualify for the earned income credit in 2021?

a. A single taxpayer who waited on tables for 3 months of the tax year and is claimed as a dependent by her mother.

b. A married taxpayer that lives with their spouse and who files a separate tax return and has a dependent child.

c. A single taxpayer who is self-employed and has a dependent child.

d. A married taxpayer that lives with their spouse and who files a separate tax return and has a dependent child and a single taxpayer who is self-employed and has a dependent child.

e. None of these choices qualify for the earned income credit.