Which one of the following statements is correct with regard to the earned income credit?
a) The credit is available only to those individuals whose earned income is equal to adjusted gross income.
b) For purposes of the earned income test, "earned income" includes workers' compensation benefits.
c) The credit can result in a refund even if the individual had no tax withheld from wages.
d) The credit is available on a tax return that covers less than twelve months.
Answer: c) The credit can result in a refund even if the individual had no tax withheld from wages.