Harry is divorced from Kate. Pursuant to the divorce decree, they alternate years claiming their son, Frank (8) as a dependent. In 2020, Kate, the custodial parent, claimed Frank as a dependent. In March of 2021, Kate received and Economic Payment (aka the third stimulus payment) of $2,800 ($1,400 for herself and $1,400 for Frank), and Harry received a stimulus payment of $1,400 for himself only. For 2021, Kate released Frank's dependency exemption to Harry. Harry filed his 2021 return using the Single filing status and reported adjusted gross income of $62,000. Which of the following is true regarding Harry's 2021 Recovery Rebate credit? a) Harry may claim a $1,400 credit for Frank b) Harry may claim a phased down credit of $950 for Frank c) Harry will be entitled to claim one-half of Frank's stimulus . He will receive a credit of $700 on his 2021 return, and Kate will have a corresponding $700 in additional taxes due on her return. d) Harry is not eligible for the Recovery Rebate Credit because Frank's credit was already received by Kate