Mr. and Mrs. Nguyen file a joint income tax return. Determine if each of the following unmarried individuals is either a qualifying child or a qualifying relative:

a. The Nguyens’ child, Jinn, age 20, lives in their home and works full-time as an auto mechanic. Although the Nguyen’s do not receive rent, Jinn is otherwise self-supporting.

b. The Nguyens’ child, Beth, age 22, is a full-time college student. Beth lives in a dormitory during the school year but lists the Nguyens’ home as permanent residence. The Nguyens provide 100 percent of Beth’s financial support.

c. The Nguyens’ nephew, Ezra, age 16, has lived in the Nguyens’ home since 2015. Ezra is a high school student who earned $6,690 this summer working for a plumber. Ezra is able to save for college because the Nguyens provide 100 percent of Ezra’s financial support.

d. Mr. Nguyen’s parent, Minnie, age 64, lives in a retirement community. The Nguyens provide about 65 percent of Minnie’s financial support. Minnie earned $4,650 this year as a part-time librarian.

e. Ms. Nguyen’s parent, Bao, age 76, has lived in the Nguyens’ home since 2017. The Nguyens provide about 30 percent of Bao’s financial support, with the remainder coming from Social Security.