Rachel is the qualifying child of Greta, her mother, and Hansel, her uncle. Greta's AGI is $14,000, and Hansel's AGI is $22,000. Both Greta and Hansel want to claim Rachel. Can you prepare a return for Greta, claiming Rachel for Earned Income Tax Credit (EITC) purposes?

No, Greta cannot claim Rachel for EITC because her AGI is lower than Hansel's.

No, Greta cannot claim Rachel for EITC because she will get less than Hansel would if he claimed her.

Yes, Greta can claim Rachel for EITC because she is Rachel's parent.

Yes, Greta can claim Rachel for EITC only if she files before Hansel.