Analyze each of the characteristics in considering the indicated test for dependency as a qualifying child or qualifying relative. In the last two columns, after each listed test (e.g. gross income), state whether the particular test is Met, Not Met or Not Applicable (NA).

Qualifying Child Test Gross income Gross income Relationship Age Abode, Gross Qualifying Relative Test Characteristic a. b. C. d. e. Taxpayer's son has gross income of S7,000 Taxpayer's niece has gross income of $3,000 Taxpayer's uncle lives with him Taxpayer's daughter is 25 and disabled Taxpayer's daughter is age 18, has gross income Gross income Gross income Relationship Age Gross income of $8,000, and does not live with him f. Taxpayers cousin does not live with her g. Taxpayer's brother does not live with her h. Taxpayer's sister has dropped out of school, is Relationship, Abode Relationship Abode Relationship, Relationship Relationship age 17, and lives with him Abode, Age i. Taxpayers older nephew is age 23 and a full- Relationship, Age Relationship time student Taxpayer's grandson lives with her and has Relationship, Abode Relationship, gross income of $7,000 Gross income