last year, a married couple had their first child. should they file their federal income tax return using the 1040EZ form instead of the 1040 form?

A. No, partly because they will be able to claim a dependent.
B. No, partly because they will not be able to claim a dependent
C. Yes, partly because they will not be able to claim a dependent.
D. Yes, partly because they will be able to claim a dependent.