Janet and Michael Jones $($MFJ$)$ claim their daughter, Annie, as a dependent on their $2022$ tax return. Annie was age $14$ on the last day of the year. Annie does not have a social security number because Janet and Michael had religious objections to obtaining a number for her. Which of the following tax benefits might the Joneses be able to claim with regard to Annie?

Other Dependent Credit.

Nonrefundable Child Tax Credit.

Additional Child Tax Credit.

Child and Dependent Care Credit.

Annuities are not considered retirement income, so they are not affected by SECURE $2\mathrm{.}0.$

Annuities are subject to $50\%$ penalties for failure to take the full RMD$,$ while other accounts have that penalty reduced.