With regard to refundable tax$$ credits, $\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

if the taxpayer does not have tax payable for the year equal to or greater than the credit$$ amount, the excess credit amount is lost

B$.$

if the taxpayer does not have tax payable for the year equal to or greater than the credit$$ amount, the excess amount is paid as a refund to the taxpayer

C$.$

if the taxpayer does not have tax payable for the year equal to or greater than the credit$$ amount, the excess credit amount is carried forward

D$.$

if the taxpayer does not have tax payable for the year equal to or greater than the credit$$ amount, the entire amount of the credit is carried forward to a future taxable year