Charles and Heather are married and will file a joint return. Heather is a U.S. citizen with a valid Social Security number. Charles is a resident alien with an Individual Taxpayer Identification Number (ITIN). Heather worked in 2021 and earned wages of $31,000. Charles worked part-time and earned wages of $12,000. The Brooks have three children: Emma, age 11, Liam, age 13, and Grace, age 18. Charles and Heather elected not to receive the advance child tax credit payments. The Brooks provided the total support for their three children, who lived with them in the U.S. all year. Emma, Liam, and Grace are U.S. citizens and have valid Social Security numbers.
Which child qualifies the Brooks for the Credit for Other Dependents?
a. Emma
b. Liam
c. Grace
d. None of the above