Does the 976 support eARC?

The manual does not state which version of Audio Return Channel the processor supports, hoping someone here can help!

Being that eARC is part of the HDMI 2.1 specification and the 976 is version 2.0b I would not expect the 976 to support eARC. Since the 976 was already being marketed by the time HDMI 2.1 was even announced in late 2017 there is no expectation that it can or will support eARC. Possibly the Phoenix processor will but it is also well under development. eARC will be great if you do over the air or stream through your TV but for older equipment the older versions work pretty well.