Which of the following describes a reason why a taxpayer might need to apply for an ITIN when they file their current-year return?

A.)They are applying for permanent resident status in the U.S. (a green card).

B.)They are claiming the Child Tax Credit, but their dependent is not eligible for an SSN.

C.)They are claiming an Other Dependent Credit for a spouse or dependent who does not live in Mexico.

D.)They want to achieve a more favorable tax outcome by using the head of household filing status, but their dependent is not eligible for an SSN.

Homework please help