Which of the following parents is potentially eligible for the EITC?

$[$Find answer in Chapter $8]$

A$.$ Frida and her son have ITINs instead of Social Security

numbers.

B$.$ Jeff is a US Navy officer $($based in San Diego$)$ assigned to

a six$-$month tour of duty overseas.

C$.$ Gisela is a $23-$year$-$old full$-$time student with an infant, and

Gisela will be claimed as a dependent on her parents'

return.

D$.$ Laurence will use the married filing separately filing status

on his $2024$ tax return $($he lived with his wife all year, and

they are not legally separated$).$