Which of the following statements is NOT correct with regard to the dependency credit? O If a taxpayer has a qualifying child without a social security number, the taxpayer is allowed a dependency credit for the child instead of a child tax credit. OIf a taxpayer has a qualifying child over the age of 16, such child qualifies taxpayer for the dependency credit O A taxpayer cannot receive a child tax credit for a parent, but may be able to receive a dependency credit for the parent. O All of the above are true. George and Martha are married and file a joint tax return. They have three dependent children ages 18, 12 and 8. All three children are U.S. citizens Assuming their AGI is $205,000, George and Martha's child and dependency tax credit total is O $0 O $4,500 $6,000. O $1,500 None of the above