Interview Notes

$$ Carmen, age $61,$ is single. She owns her home and provided all the costs of keeping up her home for the entire year. Her only income for $2023$ was $$48,000$ in W$-2$ wages.

$$ Abigail, age $24,$ and her daughter Andrea, age $4,$ moved in with Abigail $\text{'}$s mother, Carmen, after she separated from her spouse in April of $2021.$ Abigail $\text{'}$s only income for $2023$ was $$25,000$ in wages. Abigail provided over half of her own support. Andrea did not provide more than half of her own support.

$$ Abigail will not file a joint return with her spouse.

$$ All individuals in the household are U$.$S$.$ citizens with valid Social Security numbers. No one has a disability. They lived in the United States all year.

$10.$ Which of the following statements is true?

a$.$ Abigail is not eligible to claim Andrea for the EIC because her filing status is married filing separate.

b$.$ Abigail is not eligible to claim the EIC for Andrea because she is under age $25.$

c$.$ Abigail is not eligible to claim Andrea for the EIC because her income is too high.

d$.$ None of the above statements is true.