How can a nonrefundable tax credit reduce the amount of taxes owed?

A.
It can reduce the amount of tax owed to zero, but it can’t result in a refund.
B.
It can reduce the amount of tax owed to zero, and it can result in a refund.
C.
It can reduce the adjusted gross income before the tax liability is determined, but it can’t result in a refund.
D.
It can reduce the adjusted gross income before the tax liability is determined, and it can result in a refund.
E.
It can reduce the gross income before deductions are applied, but it can’t result in a refund.