which of the folliwing statements regarding the 2021 ctc if false

a) the ctc is fully refundable and there is no income requirement

b) to claim the ctc a taxpayer must have a qualifying child under age 17

c) the amount of ctc for qualifying children has increased from $2000 per child to $3000 per child age 6 through 17

d) the amount of ctc for qualifying children has incrased from $2000 per child to $3600 per child age 0 through 5