Johnny wishes to claim his infant son on his return as his dependent. Johnny works some of the year in various part-time roles earning about $6,000 a year. He lives with his parents, who make enough and pay enough to essentially cover more than half of the cost of the upkeep and living expenses for Johnny and his son. Johnny just wants the EITC refund check. He is a high-school dropout and seventeen (17) years old. Why would he fail in being able to claim his son as a dependent? (Choose the most appropriate answer from the selections available, not other reasons outside of this list)

a. He's too young to claim a dependent.

b. He doesn't make enough money to even get EITC.

c. He fails the test to not be considered a dependent of another taxpayer.

d. He wouldn't fail; he just has to beat his parents to filing a return first.