Analyze each of the characteristics in considering the indicated test for dependency as a qualifying child or qualifying relative. In the last two columns, after each listed test (e.g., gross income), select from the dropdown whether the particular test is Met, Not Met, or Not Applicable (NA). Characteristic a. Taxpayer's son has gross income of $7,000. Qualifying Child Test Gross income - Met Qualifying Relative Test Gross income - Met b. Taxpayer's niece has gross income of $3,000. Gross income - Not Met Gross income - Not Met c. Taxpayer's uncle lives with him. Relationship - Not Applicable Relationship Not Applicable d. Taxpayer's daughter is 25 and disabled. Age - Met Age - Not Met e. Taxpayer's daughter is age 18, has gross income of $8,000, and does not live with him. Residence - Met Gross income - Not Met Gross income - Not Applicable f. Taxpayer's cousin does not live with her. - Relationship Not Applicable Residence - Relationship - g. Taxpayer's brother does not live with her. Residence - h. Taxpayer's sister has dropped out of school, is age 17, and lives with him. i. Taxpayer's older nephew is age 23 and a full-time student. j. Taxpayer's grandson lives with her and has gross income of $7,000. Relationship- Relationship - Residence - Relationship- Age - Relationship - Age - Relationship - Relationship - Residence - Relationship - Gross income -