42. George is a visiting scholar from Ireland. He arrived in the U.S. on September

42. George is a visiting scholar from Ireland. He arrived in the U.S. on September 1, 2021 in J-1 immigration status and was accompanied by his wife and son. They had a second child in 2022, born in the U.S. George is required to file a federal income tax return. Which of the following is a true statement?
a. He can claim exemptions for himself, his wife and his two children.
b. He only can claim the earned income credit for his U.S.-born child.
c. The personal and/or dependency exemption deduction for 2022 is $0 through 2025.
d. None of the above

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