earning$$29,120$ for the year. She uses her wage income to pay most of her expenses including college, and she lives at home with Glenn.Gemma is filing as a non$-$dependent this year and claiming the American Opportunity Credit $($AOC$).$ Glenn wants to claim Gemma forhead of household $($HOH$)$ purposes only, since he pays more than half the cost of keeping up the home. Which of the following bestexplains why Glenn or Gemma can or cannot claim certain tax benefits based on their living and financial situation?

Glenn is not eligible to claim Gemma because she is not his dependent.

Glenn is not eligible to file as HOH because Gemma does not meet the age requirement for a qualifying person.

Gemma is not eligible to file as a nondependent because Glenn paid more than half of the household expenses.

Glenn is eligible to claim Gemma for HOH because he paid more than half the cost of keeping up the home.