Which of the following statements is correct?

Group of answer choices

The taxable amount shown on a Form 1099-R, distribution code 3, for a taxpayer, age 40, will be taxed as wages.

50% of every dollar of unemployment is taxable.

A child was born on October 1. The child tax credit is pro-rated: $3,600 x 3/12.

Interest and dividend income is reported on Schedule C.