1. Lorna is a single taxpayer. Which of the following people qualify as her dependents? (all are U.S. citizens, are not married, and have no dependents themselves) (a) Her sister Lisa who lives with her. Lisa works at Burger King but does not make enough to support herself. Lisa is 20 years old and is supported by rich uncle Harry. Lisa's gross income is $2,000. Suppose Lisa were 18 years old - would that change your answer? (b) Her brother Melvin who is 25 and lives down the street from Lorna. Melvin has no gross income. Lorna supports him. (c) Her cousin Felix who is 16 years old. Felix lives with Lorna and has no gross income. Lorna supports him. Suppose rich Uncle Harry supported Felix -would that change your answer? (d) Her niece Maxine who is a full-time student, 22 years old, and lives with Lorna. Maxine has gross income of $4,500. Maxine is supported by her boyfriend Ernesto, who lives in Spain and just sends Maxine money each month. (e) Her great-grandfather Marvin, whom Lorna supports 100%. Marvin lives in Chicago. He's 92 years old and has gross income of $5,000