Which of the following is NOT an adjustment to income?Which of these statements regarding the child tax credit is NOT correct?

A$)$

The phase out thresholds are $$200,000($S$)$ and $$400,000($MFJ$).$

B$)$

The maximum credit is $$1,000$ per qualifying child for $2023.$

C$)$

A qualifying child includes a child or a descendant of a child, a stepchild, or an eligible foster child.

D$)$

A qualifying child is generally defined as an individual under the age of $17($as of the close of the calendar year$)$ for whom the taxpayer may claim a dependency exemption.