Problem $3-27($LO$.4)$

Analyze each of the characteristics in considering the indicated test for dependency as a qualifying child or qualifying relative. In the last two columns, after each listed test $($e$.$g$.,$ Gross income$),$ select from the dropdown whether the particular test is Met, Not Met, or Not Applicable $($NA$).$

Characteristic Qualifying Child Test Qualifying Relative Test

a$.$ Taxpayer's son has gross income of $$7,000.$ Gross income $-$

Gross income $-$

b$.$ Taxpayer's niece has gross income of $$3,000.$ Gross income $-$

Gross income $-$

c$.$ Taxpayer's uncle lives with him. Relationship $-$

Relationship $-$

d$.$ Taxpayer's daughter is $25$ and disabled. Age $-$

Age $-$

e$.$ Taxpayer's daughter is age $18,$ has gross income of $$8,000,$ and does not live with him. Residence $-$

Gross income $-$

Gross income $-$

f$.$ Taxpayer's cousin does not live with her. Relationship $-$

Residence $-$

Relationship $-$

g$.$ Taxpayer's brother does not live with her. Residence $-$

Relationship $-$

h$.$ Taxpayer's sister has dropped out of school, is age $17,$ and lives with him. Relationship $-$

Residence $-$

Age $-$

Relationship $-$

i$.$ Taxpayer's older nephew is age $23$ and a full$-$time student. Relationship $-$

Age $-$

Relationship $-$

j$.$ Taxpayer's grandson lives with her and has gross income of $$7,000.$ Relationship $-$

Residence $-$

Relationship $-$

Gross income $-$