Which of the following is the most common EITC and CTC$/$ACTC error identified by the IRS?

a$)$ files a bogus Schedule C to maxinize EITC

b$)$ claims an individual as a qualifing child who does not meet the relationshiptest and$/$or residency test

c$)$ claims the HOH filing status when their correct filing status is either S$,$ MFJ or MFS

d$)$ claims an individual as a qualifying child who does not have a valid SSN