The taxpayer has three children and is filing as Head of Household. One child is age 16. One child is age 17. The last child is age 21. The youngest are high school students and the third child is a part-time worker who makes $5,000 during the year, and is not disabled or a full-time student. Which of the following benefit summaries best describes the taxpayer's legal and optimum situation?

Select one:

a. Three children for the Earned Income Tax Credit and the Child Tax Credit.

b. Two children claimed for the Earned Income Credit. One child for the Child Tax Credit. The oldest child is not a dependent due to the gross income test and can file their own return if they want to.

c. Two children claimed for the Earned Income Tax Credit and the Child Tax Credit. The oldest is not a dependent due to the gross income test and is required to file their own tax return due to their own income.

d. One child for the Earned Income Tax Credit and two for the Child Tax Credit. The oldest is not a dependent due to the gross income test and is required to file their own tax return due to their own income.