Analyze each of the characteristics in considering the indicated test for depen- dency as a qualifying child or qualifying relative. In the last two columns, after each listed test (e.g., gross income), state whether the particular test is Met, Not Met, or Not Applicable (NA).

Please provide a detailed explanation, prefer do not handwriting, thank you.

Qualifying Child Test Qualifying Relative Test Characteristic a. b. C. d. Taxpayer's son has gross income of $7,000. Taxpayer's niece has gross income of $3,000. Taxpayer's uncle lives with him. Taxpayer's daughter is 25 and disabled. Taxpayer's daughter is age 18, has gross income of $8,000, and does not live with him. Taxpayer's cousin does not live with her. Gross income Gross income Relationship Age Gross income e. f. Relationship Gross income Gross income Relationship Age Residence Gross income Relationship Residence Residence Relationship Residence Age Relationship Age Relationship Residence g. h. Taxpayer's brother does not live with her. Taxpayer's sister has dropped out of school, is age 17, and lives with him. Relationship Relationship i. Relationship Taxpayer's older nephew is age 23 and a full-time student. Taxpayer's grandson lives with her and has gross income of $7,000. j. Relationship Gross income