Infant son born in 2020 lives with Mom and Dad in the same household. Mom and Dad have never married. Dad has highest AGI and pays more than 50% of household costs. Dad filed as HOH and claimed son for EIC but not for CTC or Child Care Credit. Can the mother claim the CTC and the Child Care Credit? Under the Tie Breaker rules the mother is not entitled to claim the child as a qualifying child for EIC, but does she lose the other tax benefits as well?