In 2021, all of the following statements are true regarding the Child Tax Credit except:

A. A taxpayer may be able to claim the Child Tax Credit if he or she has a qualifying child under the age of 18 and meet other qualifications

B. The credit begins to phase out at $112,500 of modified adjusted gross income for single taxpayers

C. The maximum amount per qualifying child is $3,600

D. The Child Tax Credit is fully refundable