Which of the following is true regarding a qualifying dependent other than a qualifying child for purposes of the enhanced child tax credit in 2020?

A.The Social Security number requirement does not apply.

B.The taxpayer may claim a $500 refundable credit for each qualifying dependent.

C.A Qualifying dependent must be under age 17 at the end of the tax year.

D.The qualifying dependent must live with the taxpayer all year as a member of the household.