Which of the following taxpayers is NOT entitled to receive the EIP3 by claiming the Recovery Rebate Credit on their 2021 tax return?

A: Yael, Single, whose 2020 AGI was $118,000 and 2021 AGI was $48,000.

B: Bailey, Head of Household, who son, Sean, was claimed by his father in 2020. Sean's father received a $2,800 EIP3 for himself and Sean on June 5, 2021.

C: DeLeon and Shirley, Married Filing Jointly, whose daughter, Jaylinda, was born on September 6, 2021.

D: Maksim and Veronica, Married Filing Jointly, who have not filed a tax return since 2015 due to not having any taxable income.