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Sebastian's 18-year-old child and his child's 17-year-old spouse had $800 of wages from part-time jobs and no other income. They lived with Sebastian all year.

Sebastian's 18-year-old child and his child's 17-year-old spouse had $800 of wages from part-time jobs and no other income. They lived with Sebastian all year. Neither is required to file a tax return. They do not have a child. They file a joint return to claim an American Opportunity Tax Credit of $124 and get a refund of that amount. Therefore, when Sebastian files his 2022 income tax return, he will be able to claim how many dependents? 


A. 0 


B. 1 


C. 2 


D. 3

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