Jonathan Jones is a 19-year-old full-time college student at the local community college. He lives in an apartment near campus during the school year and returns home for the summer break and holidays. Jonathan earned $5,000 this year working at the campus bookstore. His parents gave him $20,000 and his grandparents gave him $10,000 this year in support. Which of the following statements is true?

a. Jonathan does not qualify as a dependent for his parents because his gross income is too high.

b. Jonathan does not meet the residency test for qualifying child.

c. Jonathan’s grandparents can claim him as a dependent.

d. Jonathan’s parents can claim him as a dependent.