Problem $8-15($LO$.3)$

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$).$

CharacteristicQualifying Child TestQualifying Relative Testa. $$Taxpayer$\text{'}$s son has gross income of $$7,000.$Gross income $-$

MetNot MetNot Applicable

Gross income $-$

MetNot MetNot Applicable

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

MetNot MetNot Applicable

Gross income $-$

MetNot MetNot Applicable

$$c$.$Taxpayer$\text{'}$s uncle lives with him.Relationship $-$

MetNot MetNot Applicable

Relationship $-$

MetNot MetNot Applicable

$$d$.$Taxpayer$\text{'}$s daughter is $25$ and disabled.Age $-$

MetNot MetNot Applicable

Age $-$

MetNot MetNot Applicable

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

MetNot MetNot Applicable

Gross income $-$

MetNot MetNot Applicable

Gross income $-$

MetNot MetNot Applicable

$$f$.$Taxpayer$\text{'}$s cousin does not live with her.Relationship $-$

MetNot MetNot Applicable

Residence $-$

MetNot MetNot Applicable

Relationship $-$

MetNot MetNot Applicable

$$g$.$Taxpayer$\text{'}$s brother does not live with her.Residence $-$

MetNot MetNot Applicable

Relationship $-$

MetNot MetNot Applicable

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

MetNot MetNot Applicable

Residence $-$

MetNot MetNot Applicable

Age $-$

MetNot MetNot Applicable

Relationship $-$

MetNot MetNot Applicable

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

MetNot MetNot Applicable

Age $-$

MetNot MetNot Applicable

Relationship $-$

MetNot MetNot Applicable

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

MetNot MetNot Applicable

Residence $-$

MetNot MetNot Applicable

Relationship $-$

MetNot MetNot Applicable

Gross income $-$

MetNot MetNot Applicable