Vance is single and has no qualifying child. His adjusted gross income is $12,355. In order to claim the Earned Income Tax Credit, he must meet all of the following requirements EXCEPT:
a. He cannot be the dependent of another taxpayer.
b. He must be between the ages of 25 and 65.
c. He must earn his income as an employee. He cannot be self-employed.
d. He must reside in the U.S. more than half the year.