The year is 2020

Determine whether the individuals will qualify as the taxpayer's dependent in each of the following independent scenarios. Specify whether the dependent would come under the qualifying child category, the qualifying relative category, or "not applicable" (if the individual does not qualify as a dependent).

a. Andy maintains a household that includes a cousin (age 12), a niece (age 18), and a son (age 26). All are full-time students. Andy furnishes all of their support, and all are members of the household.

Cousin	Not a dependent	Not applicable
Niece	Qualified dependent	Qualifying child
Son	Qualified dependent	Qualifying relative

Is this correct?