17. LO.3 Analyze each of the characteristics in considering the indicated test for depen- dency as a qualifying child or qualifying relative. In the last two columns, after each listed test (e.g., gross income), state whether the particular test is Met, Not Met, or Not Applicable (NA). Qualifying Child Test Qualifying Relative Test Characteristic a. Taxpayer's son has gross income of $7,000 Gross income Gross income b. Taxpayer's niece has gross income of $3,000 Gross income Gross income c. Taxpayer's uncle lives with him Relationship Relationship d. Taxpayer's daughter is 25 and disabled Age Age e. Taxpayer's daughter is age 18, has gross income Residence, Gross Gross income of $8,000, and does not live with him income f. Taxpayer's cousin does not live with her Relationship, Relationship Residence g. Taxpayer's brother does not live with her Residence Relationship h. Taxpayer's sister has dropped out of school, is age 17 Relationship, Relationship and lives with him Residence, Age i. Taxpayer's older nephew is age 23 and a full-time student Relationship, Age Relationship j. Taxpayer's grandson lives with her and has gross income Relationship, Relationship, of $7,000 Residence Gross income