Catherine claimed the Earned Income Tax Credit (EITC) on her 2022 tax return, which she filed in March 2023. The IRS determined she was not entitled to the EITC and that her error was due to reckless or intentional disregard of the EITC rules. In September 2023, Catherine received a statutory notice of deficiency telling her an adjustment would be made and tax assessed unless she filed a petition with the Tax Court within 90 days. Catherine did not act on this notice within 90 days. Therefore, her EITC was denied in December 2023, and she cannot claim the EITC for which of the following tax years? A. Only 2023 B. Only 2024 C. 2023 or 2024 D. 2024 or 2025