deduction 20. Dependents. (Obj. 4) Indicate by inserting an X in the proper column which of the following persons pass, with respect to the taxpayer, (1) the relationship test for a qualifying child or (2) the relationship test for a qualifying relative. The taxpayer is 46 years old and unmarried. Qualifying Qualifying Child Relative? a. Taxpayer's 31-year-old cousin b. Taxpayer's father c. Taxpayer's 67-year-old foster mother d. Taxpayer's 50-year-old stepsister e. Taxpayer's 45-year-old brother-in-law f Taxpayer's grandchild Taxpayer's 42-year-old half-brother h. Taxpayer's 21-year-old nephew (sister's son) i. Father (age 62) of taxpayer's former spouse j. Uncle (age 59) of taxpayer's deceased spouse k. Taxpayer's 29-year-old son-in-law I. Taxpayer's grandfather m. Taxpayers mother-in-law (taxpayer's spouse deceased)