Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Working Families Tax Credit | Statement: [Working Tax Credit, replaced, Working Families Tax Credit]

Target entity: Working Families Tax Credit
Context triple: [Working Tax Credit, replaced, Working Families Tax Credit]

• A. Working Tax Credit chosen
  Working Tax Credit was a UK government benefit that provided financial support to low-income workers before being largely superseded by Universal Credit.
• B. Earned Income Tax Credit
  The Earned Income Tax Credit is a refundable federal tax credit in the United States that supplements the wages of low- to moderate-income workers, particularly those with children, to reduce poverty and encourage employment.
• C. Child Tax Credit
  The Child Tax Credit is a U.S. federal tax benefit that reduces the income tax burden for eligible families by providing a per-child credit for qualifying dependent children.
• D. Additional Child Tax Credit
  The Additional Child Tax Credit is a refundable U.S. federal income tax credit that allows eligible low- and moderate-income families to receive a refund based on the Child Tax Credit even if they owe little or no income tax.
• E. Transitional Aid to Families with Dependent Children
  Transitional Aid to Families with Dependent Children is a Massachusetts cash assistance program that provides financial support to low-income families with children to help meet basic living expenses.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.