Same as Part a except that Brian is a$$ part$-$time student.

A$.$

Wes and Tina may claim Brian as a dependent in this case.$$ Brian's part$-$time student status qualifies him as a qualifying relative.

B$.$

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

C$.$

Wes and Tina may claim Brian as a dependent in this case.$$ Brian's part$-$time student status makes him exempt from the gross income test.

D$.$

Wes and Tina may not claim Brian as a dependent in this case.$$ Brian's student status is irrelevant because he is over age$23,$ thus Brian is not a qualifying child. He also fails the gross income test and so is not a qualifying relative.