Answer: The answer is C
Explanation:
This is a tax reduction given to low income earners in order to reduce their tax burden with a view to make life more comfortable for people whose income are low in the country. However, in order to qualify for the tax reduction, there are some requirements which are expected to be met by couples who wants to claim such tax credit as well as child and dependent care credit and credit for other dependents. These criteria includes the age of the children, the child must either be a biological child of the claimant or their adopted chilld. In addition, the couple's must either be a United States citizens or foreigners living in the United States. Like the case of the couple here they are resident alien, one of their children is also a resident alien ,while the other two are United States citizens .Also in order to qualify for the tax credit as well as child and dependent care credit they must meet the limit set for adjusted gross income for those who can enjoyed the tax reduction.