I have a client who is 20 yrs. of age, had a son last year in April, the last time they filed was in 2019, with $4,245 of wages.  When they filed in 2020 for 2019, they were single, of course no EIC, due to age and not claimed by parent or anyone else.  This year they have their son and only unemployment income of $2,856.  Do they qualify to use the 2019 income as a basis for 2021 EIC?