1. What is not correct in the following is

1. Both qualifying child and relative have relationship test
2. The only qualifying child should not be self-supporting
3. Qualifying relative should not certainly amount of gross income
4. Even a child over the age 19 and a full-time student could be a qualifying child

2.Nell Browns husband died in 2019. Nell did not remarry and continued to maintain a home for herself and her dependent infant child during 2020 and 2021, providing full support for herself and her child during these years. For 2019, Nell properly filed a joint return. For 2021, Nells filing status is---------------.

1. Single.
2. Married filing joint return.
3. Head of the household.
4. Qualifying widow with dependent child

.

3. Tax to prevent parents from avoiding taxes by transferring large gifts of stock or other investments to their children under 18 years of age or dependent full-time students under 24

What is the term that is defined as above?

Answer:-----------------

answer all this 3 questions soon as possible