13. Which of the listed statements regarding dependency status is incorrect? 1. Ignoring the multiple support scenario, more than 50% of the support of a qualifying relative must be provided by the taxpayer who would claim the individual as a dependent. 2. An individual who is a qualifying child of a taxpayer cannot be a qualifying relative. 3. To be a qualifying child of a taxpayer, an individual must have the same principal place of abode as the taxpayer for the entire tax year in question. 4. To be a qualifying relative, an individual must have no more than $4,300 (2021 Form 1040) of gross income for the year. A. Statement 1 B. Statement 2 C. Statement 3 D. Statement 4 E, All four of the statements are correct