Which of the following bests describes a refundable credit? a. A refundable credit results in a refund even if the individual does not have a tax liability. b. A refundable credit will only reduce an individuals tax liability to zero. c. A refundable credit provides a bonus for taxpayers who have a credit score above the national average when paying their taxes using electronic filing. d. A refundable credit is not an income tax credit but only applies to cash back rebates on hybrid vehicles.