QUESTION $2$

Which of the following taxpayers qualifies for the earned income credit in $2023?$

a$.$ A single, $31-$year$-$old construction worker with $$22,000$ of AGI and two children

b$.$ A $70-$year$-$old taxpayer with only Social Security income

c$.$ A $22-$year$-$old single college student who can be claimed as a dependent by their parents

d$.$ A $16-$year$-$old high school student who earns $$8,000$ at a part$-$time job