Multiple Choice $1-23$

Qualifying Dependents $($LO $1\mathrm{.}6)$

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 $$4,900$ 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 is a qualifying relative.

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

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

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