Bob, who is not a dependent and is self$-$employed, states he wishes to claim the Earned Income Credit this year for his $29-$year$-$old dependent child. Bob tells you he earned $$35,900$ from his business but has no records to substantiate income or expenses. Both Bob and his child reside in the U$.$S$.$ Bob tells you that the child lives with him, is not married, is disabled, and has never had a job. Which of the following is true