The four taxpayers listed below use the head of household filing status. Assume that all taxpayers and their dependents hold valid SSNs and ITINs. Which one of them qualifies for California's Young Child Tax Credit? (a) Carolina earned $30,000, and she has an 8-year-old son (b) Teddy earned $24,000 and he has a 4-year-old daughter (c) Janet earned $40,000, and she has a 12-year-old daughter (d) Phyllis earned $50,000, and she has 16-year-old year son