3. Mr. and Mrs. O file a joint income tax return. Determine whether each of the following unmarried individuals is either a qualifying child or a qualifying relative for purposes of the $2,000 child tax credit or the $500 dependent tax credit.

a) Son Jack, age 20, lives in his parents home and works full-time as an auto mechanic, earning $50,000 annually. Jack is self-supporting except for the fact that he does not pay rent to his parents.

b) Daughter Brenda, age 22, is a full-time college student. Brenda lives in a dormitory during the school year, but her parents home is her permanent residence and her parents provide 100 percent of her financial support. She earned $5,000 during the year.

c) Nephew Eddie, age 16, has lived in Mr. And Mrs. Os home since 2008. Eddie is a high school student who earned $6,690 this summer working for a plumber. Since his aunt and uncle provide 100 percent of his financial support, Eddie is saving his earnings for college.

d) Mr. Os mother Mildred, age 64, lives in a retirement community. Mr. and Mrs. O provide about 65 percent of her financial support. Mildred earned $6,000 this year as a part-time librarian.

e) Mrs. Os father, Richard, age 76, has lived in Mr. and Mrs. Os home since 2010. Mr. and Mrs. O provide about 30 percent of his financial support. The rest of his support comes from social security.