What kind of income does the Earned Income Tax Credit specifically target?

The Earned Income Tax Credit (EITC) specifically targets the income of working individuals who have low to moderate earnings. This tax credit is designed to reduce the tax burden and provide financial assistance to those who are employed but may not earn a significant income. The EITC encourages and rewards work by providing a credit that can significantly increase the refund received by eligible taxpayers.

Since the intent of the EITC is to support those actively participating in the labor force, it is not applicable to income that does not result from work, such as investment income or unemployment benefits. The other options either focus on non-working income streams or suggest a broader category of income that does not align with the credit's primary purpose, which is to benefit individuals actively engaged in employment. Thus, the emphasis on working individuals with low to moderate earnings is what makes this answer correct in the context of the EITC.