Which is true about refundable credits

A$.$

Refundable credits are credits that can generate a refund up to the entire amount of all taxes paid in during the year

B$.$

The child credit and dependent care credit are examples of completely refundable credits

C$.$

Refundable credits are credits that can generate a tax refund in excess of the amount of taxes paid in during the year

D$.$

A refundable credits are more beneficial to rich taxpayers that have large tax liabilities