Heather is single and has one son, Rhett, who is 19 years old. Rhett lived at home for four months of the current tax year before moving away to take a full-time job in another city. Heather provided more than half of Rhett’s support for the taxable year. Rhett earned $20,000 in gross income and is unmarried. Which of the following statements regarding the dependency rules for Rhett is true?

a. Heather may claim Rhett as a dependent because he is a qualifying child.

b. Heather may claim Rhett as a dependent because he is a qualifying relative.

c. Rhett fails the age limit test for a qualifying child.

d. Rhett must live with Heather for the entire year to meet the qualifying relative test.