GMAT Critical Reasoning (CR) | Re: Low-income families are often unable to afford as much child

The argument states that 'govt program would award low-income families a refund on the income taxes they pay of as much as $1000 for each child under age four.'

But what if the families are not in a condition to pay the tax itself. That implies, NO Tax= No refund ($1000) = No benefit from the program.

I will go with 'D'

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