$1.$ Elyse is a single mother. She has twin daughters, Annalise, and Annika, who are $21$ years old. Annalise is in her third year of college. Annika suffered a brain injury in a car accident when she was $19$ years old. She is now permanently and totally disabled. Which of the following statements is correct?

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a$)$ Annalise and Annika are qualifying relatives of Elyse.

b$)$ Annalise and Annika are qualifying children of Elyse

c$)$ Annalise is a qualifying relative and Annika is a qualifying child of Elyse,

d$)$ Annalise is a qualifying child and Annika is a qualifying relative of Elyse.