26. Which of the following is NOT a requirement for a qualifying child for purposes of the child tax credit? A. The child is claimed as your dependent. B. The child was under age 19 at the end of the year or under age 24 at the end of the year and was a student. C. The child is your son, daughter, adopted child, grandchild, stepchild, or foster child. D. The child is a citizen or resident of the United States