Assuming that they are a U$.$S$.$ Citizen or Resident Alien, a spouse can be claimed as a dependent under which of the following circumstances?

Select one:

a$.$ Never. A spouse's tax treatment is already reflected on a joint return.

b$.$ As long as the spouse meets the rules for Qualifying Relative, they can be claimed.

c$.$ Spouses can always be claimed as a dependent without regards to qualification.

d$.$ None of the above