$1.$ Don is a single parent. His son is $19($not a student$),$ and his daughter is $17($still a student$).$ Don claimed the EiC on his tax return for both children. He later received a letter from the Internal Revenue Service, which disallowed the EiC for his son. The letter also stated that Don's claim was an error due to reckless or intentional disregard of the EiC rules. For how many years will Don be denied the EiC?

$$

a$)$ Ten years

b$)$ Five years

c$)$ Two years

Oneyear