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Using the legend provided below, classify each statement as to the taxpayer for dependency exemption purposes. QC = Could be a qualifying child QR = Could be a qualifying relative B = Could satisfy the definition of both a qualifying child and a qualifying relative N = Could not satisfy the definition of either a qualifying child or a qualifying relative Taxpayer's son has gross income of $7,000. Taxpayer's niece has gross income of $3,000. Taxpayer's uncle lives with him. Taxpayer's daughter is age 25 and disabled. Taxpayer's daughter is age 18, has gross income of $8,000, and does not live with him. Taxpayer's cousin does not live with her. Taxpayer's brother does not live with her. Taxpayer's sister has dropped out of school, is age 17, and lives with him. Taxpayer's older nephew is age 23 and a full-time student. Taxpayer's grandson lives with her and has gross income of $7,000