Requirement d$.$ Same as Part c except that Sherry is a$$ part$-$time student.

A$.$

Wes and Tina may claim Sherry in this case.$$ Sherry's part$-$time student status makes her exempt from the gross income test.

B$.$

Wes and Tina may claim Sherry in this case.$$ Sherry's student status is irrelevant because she is under age $24.$

C$.$

Although$$ Sherry's part$-$time student status makes her a qualifying$$ child, she may not be claimed as a dependent because Wes and Tina do not provide$100\%$ of her support.

D$.$

Under these$$ facts, Sherry would not be eligible to be claimed as a dependent because she$$ isn't a qualifying child. She fails the age test$($she is not under $24$ and a$$ full$-$time student$).$ Sherry is not a qualifying relative because she fails the gross income test$($her gross income is not less than $ $5$ comma $050$ for $2024).$ Although the parents meet the relationship test and support test with respect to$$ Sherry, they must meet all of the tests for her to be their qualifying relative.