Which of the following is a refundable credit?

A) Foreign tax credit (FTC) .
B) Lifetime learning credit.
C) Earned income credit (EIC) .
D) Child and dependent care expenses credit.

The earned income credit (EIC) is a refundable credit, meaning even if the credit exceeds the taxpayer's tax liability, they will receive a refund for the excess credit. This makes it different from non-refundable credits like the foreign tax credit and the lifetime learning credit. The child and dependent care expenses credit can be partially refundable depending on the taxpayer's income, but it is not entirely refundable like the EIC.