Which of the following taxpayers qualifies for the Earned Income Credit?

Allison (28) is filing as a single taxpayer with no dependents. Allison's earned income and adjusted gross income in 2021 was $24,900, all from wages. She had no other income. She is a U.S. citizen, lived in the United States for more than six months, and has a valid social security number that allows her to work. She did not have any foreign income and will not file Form 2555, Foreign Earned Income.

Anwar (20) is filing as a single taxpayer with no dependents. Anwar's earned income and adjusted gross income in 2021 was $13,333, all from wages. He had no other income. He is a U.S. citizen, lived in the United States for more than six months, and has a valid social security number that allows him to work. He did not have any foreign income and will not file Form 2555, Foreign Earned Income.

Rodney (38) and Serena (39) are married, filing a joint return. Rodneys income from wages was $19,781. Serena's income from wages was $31,564. They had no other income in 2021. Rodney and Serena had their first child, Caleb, in July 2021. All are U.S. citizens, lived in the United States for more than six months, and have valid social security numbers that allow them to work. They did not have any foreign income and will not file Form 2555, Foreign Earned Income.

Wallace (40) is filing as a single taxpayer with no dependents. Wallaces earned income and adjusted gross income in 2021 was $22,199, all from wages. He had no other income. Wallace is a U.S. citizen, lived in the United States for more than six months, and has a valid social security number that allows him to work. He did not have any foreign income and will not file Form 2555, Foreign Earned Income.