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Fix UT fully refundable EITC reform crash and zero-refund bug#8645

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PavelMakarchuk wants to merge 2 commits into
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fix-ut-fully-refundable-eitc-reform-crash
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Fix UT fully refundable EITC reform crash and zero-refund bug#8645
PavelMakarchuk wants to merge 2 commits into
mainfrom
fix-ut-fully-refundable-eitc-reform-crash

Address PR review: fix ordered nonrefundable cap and broaden test cov…

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