Question: Which person does not meet the residency test for dependent claiming purposes as a qualifying relative? ( If any question needs to be answered which

Which person does not meet the residency test for dependent claiming purposes as a qualifying relative? (If any question needs to be answered which is not explicitly covered in the options, assume the individual passes the relevant test for determining qualifying relative status in the absence of that information.)
The child of the taxpayer, who is a permanent full-time resident of Mexico. The child is fully supported by the taxpayer financially. The child lacks a United States TIN.
The child of the taxpayer, who is a permanent full-time resident of Canada. The child is fully supported by the taxpayer financially and has an ITIN.
A US Citizen, unrelated to the taxpayer, who lives with the taxpayer during the entire year and is financially supported 100% by the taxpayer who intends to claim them.
A US Citizen, closely related to the taxpayer, who lived in England for almost five months and spent the rest of the year with the taxpayer.

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