danika is a single mother with 3 children ages 3,7 and 9 . they all have valid social security number. danika tax return shows an age of $32,765 which includes earned income of $32,700 and interest income of $65. she meets the requirements for filing status head of house hold and supports her family without any additional help from other sources.which of the following statements is true?

a. danikas etc will be based on her earned income alone without considering her agi.

b.danikas etc will be the smaller of the two etc amounts based on her age or her earned income.

c.danikas etc will be based on her age without considering the earned income amount.

d. danikas is not eligible to receive etc.