1. Abby has one child, Simon, who was 19 years old at the end of this year. He lived at home for the entire year, and she paid for more than half his support. He spent his entire time pursuing his goal of winning the national hot dog eating contest by entering every hot dog eating contest that he could find. During the year, he earned $11,000 in prize money from eating hot dogs, and was given coupons for hot dogs worth another $7,000. He can eat 213 hot dogs in 30 minutes. Which of the following statements for the current year is accurate?

   		She can claim him as a dependent child.
   		She can claim him as a dependent relative.
   		He fails the support test.
   		He is not a qualifying child or qualifying relative for dependency purposes.