Which of the following does a Qualifying Child have as an advantage over a Qualifying Relative for tax purposes?\ \ \ Select one:\ a. Qualifying Child(ren) give the taxpayer an additional personal exemption.\ b. Qualifying Child(ren) qualify for a greater number of benefits, like CTC and EITC.\ c. Qualifying Child(ren) give a single taxpayer the opportunity to file as Head of Household.\ d. Qualifying Child(ren) do not have as strict rules for verifying residency, age, etc.