Linda Perkins (64) shared a home all year with her son, Dennis (41), and Denniss son, Chase (20). Linda and Dennis worked full time and Chase was a part-time student. No one else lived in the home. Assuming that both Linda and Dennis have earned income and an AGI of at least $20,000, but less than $30,000, which of them may claim and receive the Earned Income Tax Credit?

No one.

Linda only.

Both Linda and Dennis.

Either Linda or Dennis, but not both.