Tony and Anita are married and file a joint tax return. They provide more than half the support for their daughter (age 16) who had gross income of $4,100 and their nephew (Tony’s deceased brother’s child) who is 17 and lives with them. He had gross income of $3,400. Both the daughter and the nephew are full-time students. Who qualifies as a dependent of Tony and Anita?
a. Daughter only
b. Nephew only
c. Both daughter and nephew
d. Neither the daughter nor the nephew