Becky is 25 years old and unmarried. She has two children: Seth is 7 years old and Kathleen was born in 2021. They all lived with Donna, Becky's mother, in 2021. Seth and Kathleen's father do not live with them, and Becky has not signed a Form 8332. Becky works full-time and made $30,000 in 2021. The children attended daycare while she worked. She received a statement from her childcare provider showing that she paid $8,000 for the care of both children for the year. Donna is unmarried and earned $25,000 in 2021. Donna paid over half the costs of keeping up the home for herself, Becky and Becky's children. In 2020, Donna's adjusted gross income (AGI) was higher than Becky's and Becky allowed Donna to claim Seth as a dependent. Donna received a $2,800 third Economic Impact Payment (EIP 3) in 2021. Becky received an EIP 3 of $1,400. Donna opted out of the advance payments of the Child Tax Credit. Becky did not receive any advance payments of the Child Tax Credit. Becky, Donna, Seth, and Kathleen are all U.S. citizens with valid Social Security numbers and lived in the United States all year. 1. Which of the following statements is true for 2021? A. Seth and Kathleen are Donna's qualifying children and Donna can claim them as dependents. B. Seth and Kathleen are Becky's qualifying children and Becky can claim them as dependents. C. Donna can claim the children as dependents if Becky agrees. D. Donna and Becky can each claim one child as a dependent.