For which of the following reasons is a taxpayer ineligible for the refundable Young Child Tax Credit (YCTC) in 2021?

A. He or she also qualifies for the California Earned Income Tax Credit (CalEITC)

B. He or she has earned income of $35,000

C. He or she has at least one qualifying child for the CalEITC

D. His or her qualifying child is younger than six years old as of the last day of the taxable year