Which of the following is NOT true?

Group of answer choices

Because Fred and Mary's divorce was finalized on December $31,2023,$ they cannot file married filing jointly or married filing separately

Because Lucy remarried the same year her husband died, she cannot file a joint return with her deceased husband.

One of Nancy's twins was born on December $31,2023$ and the other twin was born on January $1,2024.$

On her $2023$ income tax return, Nancy can claim child tax credits for both of her twins even though one of her twins was born in $2024.$

Because Mary and Larry were married on December $31,2023,$ they can file a married filing jointly or married filing separately tax return