Lincoln gained custody of his three young children in March, after their mother became incapacitatedand was hospitalized. When Lincoln filed his tax return, he claimed the EIC for all three children. Afterfiling his tax return, he received notification from the IRS requesting supporting documentation tosubstantiate his claim for the EIC. Lincoln did not respond and was sent a statutory notice of deficiency.Lincoln did not file a petition with the tax court, and the IRS denied his claim for the EIC in the currentyear. What are Lincolns options?a) Lincoln has no options.b) c) Lincoln must file Form 8862 to request that the IRS allow the denied EIC for the current year.Lincoln can file an amended return claiming the denied EIC. He should supply all documentationrequested with an explanation of why he didnt respond to the notices he received.d) Lincoln has no options to reclaim the denied EIC. When Lincoln files his tax return for the next taxyear, he must complete Form 8862 and attach it to his tax return.