Kardi, age 65, and Kanye, age 62, are married with a 23-year-old daughter who lives in their home. They provide over half of their daughter’s support, and their daughter earned $4,600 this year from a part-time job. Their daughter is not a full-time student. With regard to their daughter’s dependency status:

a. She can be claimed because she lived in their household for twelve months.

b. She can be claimed because she is a qualifying child.

c. She can be claimed because she is a qualifying relative.

d. She cannot be claimed because she fails the age and gross income test.