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All Of the following dependents qualify for the new Other Dependent credit (ODC) EXCEPT: A cousin who satisfies the qualifying relative dependency rules An 18-year-old

All Of the following dependents qualify for the new Other Dependent credit (ODC) EXCEPT:

A cousin who satisfies the qualifying relative dependency rules

An 18-year-old and qualifying child

A child who qualifies for the child tax credit

A 32-year-old brother who satisfies the qualifying relative dependency rules

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