1.

2.

Which of the following statements is false? The determination that an individual is a qualifying child of the taxpayer has the potential to impact the availability of certain credits for the taxpayer. A qualifying relative may include an unrelated individual who is a member of the taxpayer's household for the year. A qualifying child must be the natural child, the adopted child, or the stepchild of the taxpayer. There is no limit on the amount of gross income that a qualifying child may earn in a year. Which of the following statements about divorce settlements is true? Property transfers pursuant to divorce have no income tax consequences. Child support is excluded from the recipient's gross income. Statements A. and B. are true. Child support is an above-the-line deduction for the payer