43 of 80. Which taxpayer has a potential qualifying child that meets the relationship test? Albert (27) and his brother, Conner (20), lived together all year. Conner is unmarried and a full-time student. Conner had no income, and did not provide more than half of his own support. Chase (32) lived with his mother, Willa (61), all year. Willa is unmarried; she earned $14,100, all from wages, and had no other income. Nadia (28) and Brandy (18) are cousins. Both are unmarried and lived in the same home all year. Brandy earned $4,100, all from wages, and she did not provide more than half of her own support. Tanner (29) and his girlfriend, Nora (29)