Which of the following is a result of the changes to the Child Tax Credit that was updated in 2017 as part of the tax reform bill?

Select one:

a.The credit now has complete refundability.

b.The refundability is capped at $1,400 or 15% of earnings above $2,500.

c.The child tax credit was eliminated from the tax code.

d.The bill reduced the tax credit per child by half.