Brad and Janet are divorced. Scott, their son, lives with Janet for most of the year, but their divorce decree states that Brad can claim him in even years. Brad claimed Scott on his 2020 tax return and received $2,800 for himself and Scott for the third Economic Impact Payment. Which of the following statements is TRUE?

A: Because Janet is the custodial parent and Brad received the EIP3 for Scott, he is now obligated to pay back the $1,400 on his 2021 tax return.

B: Janet should claim the Recovery Rebate Credit on her 2021 tax return when she claims Scott. Because Janet is the custodial parent, the IRS will allow her to receive the $1,400 for Scott in her refund.

C: Janet is not eligible to receive the $1,400 for Scott by claiming the Recovery Rebate Credit on her 2021 tax return.

D: Janet and Brad will each complete a worksheet for divorced parents to reconcile the EIP3 and ensure that the correct parent receives the EIP3 for Scott.