9 -DO 1 point Taxpayer has one child, David, who is 18 years old on the last day of the tax year. David lived in Taxpayer's home for the first three months of the year before leaving to work full time in another city. During the year, David earned $15,000. Taxpayer provided more than half of David's support for the year. Select the correct statement. O David fails the residence test for qualifying child but is considered a qualifying relative of Taxpayer. Davis fails the support test for qualifying relative. O David fails the gross income test for qualifying relative. O Davis is a qualifying child of Taxpayer