1......Which of the following is generally excluded from gross income?

Dividends

Municipal bond interest

Rewards

Partnership income

2.....Samantha and Drew are married with a 25-year-old son who lives in their home. He is single and they provide over half of his support. During the year he had a part time job where he earned $3,300. Their son is not a full-time student. Their son can/cannot be claimed as a dependent because:

He can be claimed because he is a qualifying child.

He can be claimed because he is a qualifying relative.

He cannot be claimed because he fails the gross income test.

He cannot be claimed because he is over 19 and not a full-time student.