1. Which one of the following taxpayers qualify for the earned income credit in 2020?

   a.A couple who have a combined AGI of $17,000 and three children but file separately.

   b.An 18-year-old college student who earns $8,000 at a part-time job.

   c.A 70-year-old doctor whose practice had a net loss and who has an AGI of $5,000.

   d.A single, 31-year-old construction worker with $22,000 of AGI and two children.

   e.None of these choices qualifies for the earned income credit.