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The earned income credit: A.Must be calculated on earned income as well as adjusted gross income in some cases. B.Is available to married taxpayers who

The earned income credit:

A.Must be calculated on earned income as well as adjusted gross income in some cases.

B.Is available to married taxpayers who file separate returns.

C.Is available only if the taxpayer has qualifying children.

D.Can not exceed the amount of the tax liability.

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