All of the following qualify as a dependent EXCEPT A. Your 17-year-old niece who is a resident of Canada but lived with you for 10 months. She earned $500 during the summer, and you provided more than half of her total support. B. Your son who filed a joint return with his wife to receive a refund of all his withholding. No tax liability would have been due even if they had filed separate returns. All other dependent tests are met. C. Your deceased wife's stepmother, who lived with you for 7 months during the tax year. She had no income and filed no tax return. You provided more than half of her total support. D. Your 23-year-old daughter who is not a student and earned $4,550. She lived with you all year, and you provided more than half of her total support