Mary Jane $($unmarried$,32)$ lived with her son, Billy $(5),$ and her sister, Sarah $(30),$ for all of $2023.$ Mary Jane's $2023$ AGI was $$90,000,$ and her tax liability was $$15,000.$ Sarah did not earn any money in $2023.$ Mary Jane paid $60\%$ of the household expenses. All of the following tax benefits are available to Mary Jane based on her relationship to Billy and$/$or Sarah, except one. Which is NOT available? Additional Child Tax Credit. Child Tax Credit. Head of household filing status. Other Dependent Credit.