Deductions & credits

In fact, her income in 2020 is too high for Earned Income Tax Credit, maximum AGI for single person for that credit is $15,820. If she has dependents, she would be qualified. And the option to use 2019 income for the credit doesn't apply to her, because her 2020 income was higher than in 2019. 

 

You can find more information here:

Earned Income and Earned Income Tax Credit (EITC) Tables