Ms. W is an unmarried individual. Determine if each of the following unmarried individuals is either a qualifying child or a qualifying relative for whom Ms. W can claim an exemption.
a. Daughter Dee, age 20, who is a student at State University but lists Ms. W’s home as her permanent residence. Ms. W provides 80 percent of Dee’s financial support. Dee earned $6,320 from her summer internship with a bank.
b. Sister Lulu, who is 39 years old and mentally handicapped. Lulu lives in a privately operated group home, and Ms. W provides 100 percent of her financial support. Lulu has no gross income.
c. Son Bryan, age 13, who lives in Ms. W’s home but receives 65 percent of his financial support from his father.
d. Niece Betsy, age 25, who lives in Ms. W’s home. Ms. W provides 60 percent of Betsy’s financial support. Betsy is a part-time student and holds a part-time job at which she earned $10,450 this year.