Margaret, age 65, and John, 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 $4,100 this year from a part-time job. Their daughter is not a full-time student. The daughter can/cannot be claimed as a dependent because: 

a. She cannot be claimed because she is over 19 and not a full time student

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 gross income test.