A taxpayer is providing 100% of the support for a niece who has resided with him for the entire year. He wants to determine if he may claim a $500 partial tax credit for other dependents for her as a qualifying relative. Which code section, subsection, and paragraph indicates what constitutes a qualifying relationship for the purposes of the family tax credit? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Type the section here. Examples of Correctly formatted sections are shown below. IRCS X Examples of correctly formatted IRC-2 responses are IRC-281(a)(1), IRC956(a)(1), IRC $25A(a)(1), IRC9162(a)(1), IRC8263A(a)(1), IRC81245(a)(1), IRC92032A(a)(1) and IRC914007-1(a)(1)