Sarah Smith would like to claim the eligible dependant credit. Which of the following statements is INCORRECT in regards to this credit?

a$.$ A divorced single parent, with a child $($or children$)$ under $18$ qualifies for this credit.

b$.$ The maximum amount of the Eligible Dependant Credit is reduced by the Net Income earned in the year by the eligible dependant.

c$.$ A married parent, living with her spouse, with children under $18,$ qualifies for this credit.

d$.$ If a single parent has two children under $18,$ she can elect to claim either one of the children as an eligible dependant each year.