Ms. West is an unmarried individual. Determine if each of the following unmarried individuals is either a qualifying child or a qualifying relative.
a. Daughter Dee, age 20, is a student at State University but lists Ms. West's home as her permanent residence. Ms. West provides 80 percent of Dee's financial support. Dee earned $6,650 from her summer internship with a bank.

b. Sister Lulu is 39 years old and mentally disabled. Lulu lives in a privately operated group home, and Ms. West provides 100 percent of her financial support. Lulu has no gross income.

c. Son Bryan, age 13, lives in Ms. West's home but receives 65 percent of his financial support from his father.

d. Niece Betsy, age 25, lives in Ms. West's home. Ms. West provides 60 percent of Betsy's financial support. Betsy is a part-time student and holds a part-time job at which she earned $10,450 this year.