What tax benefit can only Danielle claim for her daughter Kyra due to her mother's AGI situation?

In this scenario, the question indicates that the tax benefit available to Danielle for her daughter Kyra is contingent upon her mother's Adjusted Gross Income (AGI) situation. Understanding that some tax benefits phase out or are affected by AGI is essential in determining the correct option.

While "All of the above" encompasses all potential answers, focusing specifically on the credits:

The Child Tax Credit can be claimed by Danielle if her AGI is within the eligibility threshold set by the IRS. The amount of this credit may be reduced for higher AGIs but is specifically designed to provide financial relief to families with qualifying children.

The Earned Income Credit (EIC) is another tax benefit that may also depend significantly on the AGI. This credit is aimed at low to moderate-income working individuals or couples, particularly those with children, making it a valuable benefit that can reduce the amount of tax owed and possibly increase a refund. However, eligibility and the amount can vary substantially based on the taxpayer's income.

Given the combined impact of both credits on Danielle’s overall tax liability, the notion that she can claim multiple benefits depending on her AGI makes “All of the above” the most comprehensive choice among the options listed.